The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011.

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The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011. The purpose of the scheme is to enable charities and community amateur sports clubs (CASCs) to claim a Gift Aid-style payment on small cash donations of up to £20 in circumstances where it would be difficult to obtain a Gift Aid declaration. In general, eligible charities and CASCs will be able to claim top-up payments on small donations totalling up to £5,000 a year.

  • Commons Research Briefing RP12-45
  • Author: Antony Seely
  • Topics: Communities, Tax

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