Small Charitable Donations Act 2012 section Schedule para 2

The gift must be made in the United Kingdom

Schedule paragraph 2 establishes the geographical requirement that a small charitable donation must be made within the United Kingdom in order to qualify for a top-up payment.

• A small charitable donation must be made in the United Kingdom to be eligible for a top-up payment.
• The United Kingdom comprises England, Scotland, Wales and Northern Ireland.
• Donations made outside the United Kingdom, even to a UK-registered charity, do not qualify.
• This geographical condition applies alongside the other qualifying criteria for small donations.