Gift Aid Small Donations Scheme (GASDS)

Gift Aid Small Donations Scheme (GASDS)

Anne Wilson, Director, Tax
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.


  • 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