Guidance

Can my organisation claim under Gift Aid Small Donations Scheme (GASDS)?

Published 27 March 2013

This guidance was withdrawn on

This publication was originally archived on 19 January 2015.

© Crown copyright 2013

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This publication is available at https://www.gov.uk/government/publications/gift-aid-small-donations-scheme-organisations-that-can-claim/can-my-organisation-claim-under-gift-aid-small-donations-scheme-gasds

This publication was originally archived on 19 January 2015.

The flowchart asks a series of questions to help charities and Community Amateur Sports Clubs (CASCs) decide if they can claim under GASDS.

If the organisation is not a charitable trust, a charitable company or a CASC then it does not qualify for GASDS.

To be able to claim under GASDS a charity or CASC must:

  • make claims under Gift Aid
  • have existed for at least 2 complete tax years (6 April to 5 April)
  • have made a successful Gift Aid claim in at least 2 of the last 4 tax years

A charity or CASC must meet these conditions before it can claim under GASDS. Follow the link below for more information on your eligibility to claim.

GASDS: are you eligible to claim?

A charity or CASC cannot claim if there has been a gap of 2 or more tax years between its Gift Aid claims in the last 4 years or a gap of 2 or more years since the last claim.

A charity or CASC cannot claim under GASDS if it has incurred any penalties in relation to Gift Aid or GASDS in the current or previous tax year.

If it satisfies all the conditions a charity or CASC can claim under GASDS 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 donations.

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