Small Charitable Donations Act 2012 section Schedule para 7

The gift must not be subject to any condition as to repayment

Schedule paragraph 7 sets out the requirement that a small charitable donation must be given unconditionally, with no obligation for the charity to repay the money.

• A small donation only qualifies for a Gift Aid style top-up payment if it is a genuine, outright gift
• The donor must not attach any condition requiring the charity to repay the amount at a later date
• This mirrors the Gift Aid principle that qualifying donations must be freely given without expectation of return
• Any arrangement where repayment is anticipated would disqualify the donation from the small donations scheme