The Small Charitable Donations and Childcare Payments Act received Royal Assent in January 2017 and makes amendments to the legislation that underpins the Gift Aid Small Donations Scheme (GASDS). The changes have been made to simplify the scheme and extend access to smaller and newer charities. The key amendments are as follows:
- removes the condition that charities must be registered for at least two tax years before making a claim
- removes the condition that charities must make at least two out of four successful Gift Aid claims before making a claim through the GASDS
- allows for contactless payments as well as cash
- the community buildings rules are amended so that charities will not be able to claim under both the main allowance and the community buildings allowance rules
- donations raised outside the community building but in the same local authority area will be eligible for GASDS.
This Act takes effect from 6 April 2017. Further details on the Act: Small Charitable Donations and Childcare Payments Act 2017