General News
Gift Aid Small Donations Scheme Consultation
Paul Dancey on 25/04/2012
In the 2011 Budget, the Chancellor announced that a new Gift Aid Small Donations Scheme (GASDS) would be introduced in 2013.
Qualifying charities and Community Amateur Sports Clubs (CASCs) will be able to claim a top-up payment equivalent to Gift Aid on up to £5,000 of small cash donations (£20 or less) collected in the UK each year, without needing to obtain a Gift Aid declaration from the donor.
Last month HMRC issued a consultation document on the policy design of the GASDS, and are inviting comments from all charities and CASCs that make claims under Gift Aid and receive small donations of cash, particularly smaller charities, and their agents, advisers, nominees and representative bodies.
For further information please visit the HMRC website.
The consultation closes on the 25th May 2012.
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