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
