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Gift aid – Small Donations Scheme

by | Apr 1, 2016 | ACCA, personal taxatation

This Content Was Last Updated on February 9, 2017 by Jessica Garbett

 

New limit for GASDS payments.

Gift Aid Small Donations Scheme (GASDS) top-up payments are restricted to a maximum small donations limit of £8,000 per tax year after 6 April 2016 for eligible charities and CASCs. As a reminder, GASDS:

  • allows charities and CASCs to claim a Gift Aid style payment on small cash donations where it would be difficult to collect donors’ details on a Gift Aid declaration
  • is for small donations – those of £20 or less
  • doesn’t require individual donors to complete a Gift Aid declaration
  • doesn’t require the charity or CASC  to provide the donors’ details with their claim for a top-up payment.

View the GASDS rules, including the rules for connected charities.