Small Charitable Donations Act 2012 section 15

Top-up payments not taxable

Section 15 confirms that top-up payments received under the small charitable donations scheme are not subject to income tax.

• Top-up payments received by charities under the Gift Aid Small Donations Scheme are exempt from income tax
• This exemption applies for all purposes under the Tax Acts, not just specific categories of income
• The treatment mirrors the position for Gift Aid repayments, which are similarly not taxable income in the charity's hands
• Charities do not need to include top-up payments as taxable income in any tax return or computation