Small Charitable Donations Act 2012 section 9

Connected charities and community buildings

Section 9 deals with how the donations limit for top-up payments is determined when two or more connected charities are eligible for the Gift Aid Small Donations Scheme and at least one of them operates from a community building.

• This section applies where two or more connected charities are eligible for the scheme in a tax year and at least one of them runs charitable activities in a community building during that year, unless a separate exemption condition is met.
• A connected eligible charity that does run charitable activities in a community building has its specified amount calculated as the total of the community building amounts for each building it operates from.
• The community building amount for each building is calculated using the rules that apply to charities operating in multiple community buildings — essentially based on the small donations collected at that building.
• A connected eligible charity that does not run charitable activities in any community building during the tax year has a specified amount of nil, meaning it cannot claim any top-up payment under the scheme.