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News - 6 June 2012

Small Charitable Donations and Gift Aid

The Small Charitable Donations Bill was introduced to Parliament on 21 June.  This follows on from the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011 and will be implemented from 6 April 2013.

The GASDS will enable eligible charities and Community Amateur Sports Clubs to claim Gift Aid style top-up payments on small cash donations without requiring the donor to provide a Gift Aid declaration.

Peter Ham Chief Auditor and Head of Schools and Charities at ABDS says:
“If you require any further information, please do not hesitate to contact us, or if you wish to read the Bill itself, it is available on the link below.”

www.parliament.uk/business/bills-and-legislation/draft-bills

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