You may be able to claim 25% on cash donations of £20 or less, even if you don’t have a Gift Aid declaration.
This is called the Gift Aid small donations scheme (GASDS).
You can claim up to £1,250 in a tax year (ie on donations of up to £5,000). From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.
Who can claim
Your charity or CASC must have claimed Gift Aid:
- in the same tax year as you want to claim GASDS
- in at least 2 of the last 4 tax years (but without a 2 year gap between the claims)
- without getting a penalty in the last 2 tax years
What you can claim
Your GASDS claim can’t be more than 10 times your Gift Aid claim, eg you can claim on £1,000 worth of donations through GASDS if you’ve received £100 of Gift Aid donations in the same tax year.
You can claim on donations that are eligible for Gift Aid, but not membership fees.
Collections in community buildings
Your charity might be able to claim more on donations collected in a community building, eg a village hall, church, mosque or synagogue. There must have been 10 or more people at the collection.
If your organisation is connected to another charity or CASC
When 2 or more charities or CASCs are connected you share the £5,000 limit on donations equally (£8,000 from 6 April 2016).
If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.
You need to record the:
- total cash donations collected
- date of the collection
- date it was paid into a bank account
For collections in community buildings you’ll also need to record:
- the address of the community building (including postcode)
- the type of event
- an estimate of how many people were at the event
How to claim
Claim under GASDS in the same way as Gift Aid.