On 6 April 2017, some of the rules for the Gift Aid Small Donations Scheme (GASDS) were changed.

These changes can be summarised as follows:

  • The maximum amount of GASDS top up you can claim is 10 times the total amount of Gift Aid donations claimed on by the charity or CASC in that tax year. For example, to claim a top-up payment on £100 of small donations you need to successfully claim Gift Aid on at least £10 of eligible donations in the same tax year.
  • Donations will be eligible as long as the managers of the charity or CASC have taken reasonable steps to apply the £20 limit.
  • For both charities and CASCs, the maximum donations limit is £8,000 per tax year. This limit applies to eligible small donations collected anywhere in the UK. Charities can choose whether to claim top-up payments on one of either:

Article from ACCA In Practice