The Gift Aid Small Donations Scheme will allow charities to claim a Gift Aid-style payment on small cash donations up to £20, up to a total of £5,000, from 6 April 2013.
The Small Charitable Donations Act received Royal Assent in December 2012, introducing the scheme, and the draft regulations currently being considered by Parliament set out the general administrative framework for the scheme.
Charities will have two years from the end of the tax year in which the donation was received to make a claim.
The claim period was extended following a consultation last year on previously published draft regulations, which set the claim period at one year.
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