Gift Aid Small Donations Scheme, how much can my organisation claim?
Published 27 March 2013
© Crown copyright 2013
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This publication was originally archived on 19 January 2015.
The flowchart asks a series of questions to help charities work out how much they can claim under Gift Aid Small Donations Scheme (GASDS).
If the charity is connected with other charities and they have the same or similar charitable objectives and activities then the amount they can claim may be restricted and they must read the guidance on connected charities. Follow the link below to find out more.
GASDS: connected charities and Community Amateur Sports Clubs
If the charity is not connected with other charities, or only with those with different charitable objectives and activities, then there is one further question.
If the charity has an annual income of £5,000 or less then it can claim GASDS on all the small cash donations it receives, as long as it also makes matching Gift Aid claims on donations. For every £1 of Gift Aid donations it claims on, it can claim on £10 of small cash donations.
If the charity’s income is more than £5,000 then it can claim on up to £5,000 of small cash donations, as long as it makes matching Gift Aid claims. For every £1 of Gift Aid donations it claims on, it can claim on £10 of small cash donations. The charity may also be able to claim top-up payments on more small cash donations if it runs charitable activities in a community building. Follow the link below for further information.