Secondary navigation

Small Charitable Donations Act 2012

Type of Bill:
Government Bill
Sponsors:
Mr George Osborne
HM Treasury
Lord Newby
HM Treasury

Progress of the Bill

Bill started in the House of Commons

  1. House of Commons
    1. 1st reading
    2. 2nd reading
    3. Committee stage
    4. Report stage
    5. 3rd reading
  2. House of Lords
    1. 1st reading
    2. 2nd reading
    3. Committee stage
    4. Report stage
    5. 3rd reading
  3. Consideration of Amendments
  4. Royal Assent

Last event

Act of Parliament

House Act Date
Lords Bill 58 2012-13, as brought from the Commons | PDF version, 201KB 28.11.2012

Latest news on the Small Charitable Donations Act 2012

Following 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.

Stay up to date

Keep up to date with the progress of Bills going through Parliament. Sign up for email alerts or use our RSS feeds.

Related information

Guide to the passage of a Bill

Find out what happens at each stage of a Public Bill’s journey through Parliament with the Passage of a Bill guide.

When does a Bill become law?

Explanation of what happens after Bills have been passed, and when laws may change.

Human rights

Do you have expertise or a special interest in human rights? The Joint Committee on Human Rights scrutinises the human rights implications of Government Bills.