Small Charitable Donations Act 2012 section 4

Connected charities

Section 4 deals with how the small donations allowance is shared between charities that are connected with one another in a tax year.

• Where two or more charities are connected and are all eligible charities for a tax year, the small donations of all the connected charities are pooled together for the purposes of the top-up payment limit.
• The £8,000 donations allowance is divided equally among whichever of the connected charities actually make a top-up claim for that tax year.
• For example, if three connected charities all claim, each charity's allowance is £8,000 divided by three, giving approximately £2,667 each.
• This section does not apply where the connected charities are instead covered by the separate community buildings rules under section 9.