Small Charitable Donations Act 2012 section 2

Meaning of "eligible charity"

Section 2 defines which charities qualify as "eligible charities" for the purposes of claiming top-up payments under the Gift Aid Small Donations Scheme, and the circumstances that would exclude a charity from eligibility.

• A charity is an eligible charity for a tax year unless it is specifically excluded
• A charity becomes excluded if it has been penalised in connection with a Gift Aid exemption claim or a top-up claim
• Exclusion applies for the tax year in which the offending claim was made and for the following tax year, even if the penalty was imposed after that tax year ended
• A fully suspended penalty (or one cancelled on appeal) does not count as having been imposed, but if a suspended penalty later becomes payable, it does count