Gift Aid Small Donations Scheme
The Gift Aid Small Donation scheme was introduced with effect from 6 April 2013.
Guidance has been published on how the scheme works and the conditions that apply. The scheme:
• allows eligible charities and Community Amateur Sports Clubs (CASCs) to claim top-up payments on up to £5,000 of small cash donations in a tax year
• applies to cash donations of £20 or less
• applies to cash donations received after 6 April 2013
• has simplified record-keeping requirements
The guidance can be found here.