Gift Aid Small Donations Scheme (GASDS)

Gift Aid Small Donations Scheme (GASDS)

Anne Wilson, Director, Tax
21/08/2019
Gift Aid Small Donations Scheme (GASDS)

Since April 2017 there have been significant changes to the Gift Aid Small Donations Scheme. The scheme gives charities and CASCs a Gift Aid‑style top-up on small cash donations without the need to get a declaration or collect any details from donors. The scheme applies to street collections, cash collections in a tin or plate, and to contactless payments.

The reliefs amount to a maximum additional payment per charity of £2,000 per year, or £2,000 per community building where the charity is fortunate enough to run charitable activities in one or more of these (see pdf).

HMRC’s guidance on the scheme, which includes a number of detailed examples, can be accessed on the HMRC website here.

The downloadable pdf outlines the areas below.

Focus

  • Summary of scheme
  • Small cash donations
  • Calculation of payment
  • Eligibility
  • Community buildings
  • Community buildings – clarification
  • Administration 

Download [pdf]

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Laurence Field
Laurence Field
Partner, Corporate Tax
London