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Gift Aid Small Donations Scheme

As promised some time ago, HMRC have now published details of the Gift Aid Small Donations Scheme (GASDS) on the HMRC website. Since 6th April 2013 this scheme has allowed eligible charities to claim top-up payments from HMRC on small cash donations. The charity does not need to know the identity of the donor and there is no need to obtain Gift Aid declarations from donors. This is likely to be of benefit to ringing activities but, of course, there are restrictions. Donations must be £20 or less, in bank notes or coins only, up to a maximum of £5,000 in any year. The charity is expected to take reasonable measures to apply the £20 limit but is not expected to check every donation. General rules for deciding if a donation qualifies and examples of what constitutes a “small donation” are given on the HMRC website.

GASDS does not replace the Gift Aid scheme: it is in addition to Gift Aid. For every £1 of Gift Aid donations that a charity claims on they can claim on £10 of GASDS donations up to the maximum amount. So a charity still needs to make regular Gift Aid claims in order to be able to claim GASDS payments.

This is a brief description and any charity hoping to make use of GASDS should check the HMRC website referenced above.

ROBIN SHIPP
Central Council Bell Restoration Committee

BB BellBoard
CC
Central Council of Church Bell Ringers