Gift Aid small donations scheme

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Introduced in April 2013, this new scheme should prove useful to eligible museums that get a lot of small cash donations. The scheme offers a Gift Aid-style top-up on donations but does not require the data collection or declaration associated with Gift Aid.

Donations of up to £20 per individual are eligible and donors do not have to be taxpayers. Only bank notes and coins are accepted; unlike Gift Aid, the relief is not valid for other forms of payment like debit or credit cards.

Organisations can reclaim 25p on every £1 for the first £5,000 in a financial year, making the maximum top-up payment £1,250.

To be eligible, charities must have a good recent history of reclaiming Gift Aid. You must have made a successful Gift Aid claim in at least two out of the last four tax years, without a gap of two or more tax years.

Donations can be reclaimed from multiple sites, but each site that generates donations must be classed as a “community building”.

The claiming process is similar to Gift Aid and can be done on the same form at the same time.

www.hmrc.gov.uk/charities/gasds/basics.htm

General links and resources


Template Gift Aid declaration forms: