Small Charitable Donations Act 2012 section 14

Power to alter specified amount etc

Section 14 gives the Treasury the power to change key monetary limits and rules in the Small Charitable Donations Act by order.

• The Treasury can change the maximum amount of small donations on which a charity can claim top-up payments, as well as related monetary limits for connected charities and community buildings.
• The Treasury can amend, abolish, or reinstate the gift aid matching rule, which links the amount of top-up payments a charity can receive to the value of donations on which it has successfully claimed Gift Aid.
• The Treasury can amend the definition of "eligible charity", potentially widening or narrowing which charities qualify for the scheme.
• The Treasury can change the maximum value of an individual small donation that qualifies under the scheme.