Small Charitable Donations Act 2012
Progress of the Bill
Bill started in the House of Commons
- House of Commons
- House of Lords
- Royal Assent
- Royal Assent 19 December, 2012 | 19.12.2012
Act of Parliament
This Act is being prepared for publication.
Latest news on the Small Charitable Donations Act 2012Following agreement by both Houses on the text of the Bill it received Royal Assent on 19 December. The Bill is now an Act of Parliament (law).
Summary of the Small Charitable Donations Act 2012
The Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced in the 2011 Budget. The purpose of the scheme is to enable charities and Community Amateur Sports Clubs (CASCs) to claim a Gift Aid-style payment on small cash donations up to £20 where it is often difficult to obtain a Gift Aid declaration.
In general, eligible charities and CASCs will be able to claim top-up payments on up to £5,000 small donations each year.
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