Small Charitable Donations Act 2012 Schedule paragraph 8

Gifts must not be linked to property acquisitions

Schedule paragraph 8 sets out the rule that a small charitable donation cannot qualify for a top-up payment if it is connected to the charity acquiring property from the donor or someone connected to the donor.

• A qualifying small donation must not be conditional on the charity acquiring property from the donor or a person connected with the donor
• The donation must not be associated with, or form part of any arrangement involving, such an acquisition of property
• This prevents donors from using the small donations scheme to gain a benefit through linked property transactions
• However, if the charity acquires property from the donor purely as a gift (i.e. for no payment), this does not disqualify the small donation