Gift Aid Small Donations Scheme guidance

Categories: Community Engagement.

The scheme allows eligible charities to claim a Gift Aid-style payment on small cash donations up to £20 from 6 April 2013.

Charities can make claims on up to £5,000 of small cash donations in a tax year, and will have two years from the end of the tax year in which the donation was received to make a claim.

The new guidance gives an overview of how the scheme will work, including

  • the conditions a charity must meet to qualify for the scheme 
  • which donations can be claimed for and how much can be claimed
  • how to make claims under the scheme
  • record keeping.

There are also further details on the community buildings rules, which can increase the maximum amount of small cash donations a charity can claim top-up payments on.

The guidance is available on the HM Revenue & Customs website.

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