Small Charitable Donations Act 2012 Schedule paragraph 1

The gift must be £30 or less

Schedule paragraph 1 sets out the maximum value and permitted methods of payment for small donations that qualify under the Gift Aid Small Donations Scheme.

• Each individual small donation must be £30 or less to qualify under the scheme.
• The donation must be made either in cash (coins and notes in any currency) or by contactless payment (using a card, mobile phone or other device at a contactless terminal).
• Where a cash donation is received and the charity's managers do not know whether it is £30 or less, the requirement is treated as satisfied provided the managers have taken reasonable steps to find out.
• "Managers" means the persons having general control and management of the administration of the charity — typically the trustees or directors.