Gift Aid Small Donation Scheme

Gift Aid Small Donation Scheme

The Gift Aid Small Donation Scheme (GASDS) allows eligible Charities and Community Amateur Sports Clubs (CASC) to claim top up payments on cash donations of £20 or less.

The previous threshold for this was donations up to £5000 per year, but as from the 6th April 2016 this has been increased to £8000 per year.

Cash donations must be bank notes or coins that have been collected and banked in the UK and you do not have to identify the donor. To be able to claim the Charity must:-

  1. Have existed for at least two complete tax years unless there is a recent merger;
  2. Claimed gift aid in the same tax year you want to claim the top up.
  3. Made a gift aid claim in at least two of the last four tax years with no more than two years gap between claims.
  4. Have not incurred any penalty on a gift aid claim.

You obviously cannot claim GASDS on:-

  1. Donations that come with valid gift aid declaration certificate;
  2. Membership fees;
  3. A £20 portion of a larger gift

GASDS is worked out the same way as gift aid and means that if you claim small donations up to the level of £8000 per year you will be entitled to a top up gift aid refund of £2000. There is a maximum donation that you can claim:

  • It is on the lower of ten times the amount of donations you claimed under gift aid;
  • Small donations up to £8000.

Community buildings - in addition to the first claim of £8000 a Charity can claim a further top up payment on small donations collected during charitable activities held in a community building. There are various complex rules regarding this additional claim and if you want to pursue this please do not hesitate to contact us.