Gift Aid Small Donations Scheme increase approved

As announced in the Autumn Budget 2018, the maximum donation upon which a charity can claim a Gift Aid style top-up payment under the Gift Aid Small Donations Scheme (GASDS) is to be increased from £20 to £30.

The Parliamentary Order for this increase was laid before Parliament on 14 January 2019 and approved on 12 February 2019 by the Eighth Delegated Legislation Committee. The Order specifies that it will take effect from 6 April 2019.

Contributing to the debate on the Order the Exchequer Secretary to the Secretary, Robert Jenrick MP highlighted the importance of representations at the CTG Tax Conference for the change:

“I attended the excitingly named charity tax conference a year ago, and this was one of their No. 1 asks to the Government. We have been pleased to oblige by laying the instrument. It will make a small difference to those charities and to all those individuals who put money on a collection plate ​in their local church or give to a small charity on the high street”.