Small Charitable Donations Act 2012 Schedule paragraph 4

Gift aid declarations and small charitable donations

Schedule paragraph 4 establishes that a small donation only qualifies for a top-up payment if it has not already been covered by a Gift Aid declaration.

• A donation can only qualify as a small charitable donation if no Gift Aid declaration has been made in respect of it
• A Gift Aid declaration is defined by reference to Chapter 2 of Part 8 of the Income Tax Act 2007
• This prevents charities from claiming both Gift Aid tax relief and a small donations top-up payment on the same gift
• Where a donor has completed a Gift Aid declaration, the charity should claim Gift Aid rather than treat the donation as a small charitable donation