Small Charitable Donations and Childcare Payments Act 2017 section 3

Charities running charitable activities in community buildings

Section 3 amends the rules for charities that run charitable activities in more than one community building, changing how the top-up payment allowance is calculated based on small donations received in the local authority areas where those buildings are situated.

• The community buildings rules now only apply where a charity operates in more than one community building, rather than one or more buildings.
• The specified amount (the cap on eligible small donations) is the higher of £8,000 or the total of community building amounts for each building, with each building's amount capped at £8,000.
• Small donations count towards the community building amount for the local authority area where the building is situated, and each donation can only be allocated to one building.
• The definition of community building is relaxed so that parts of a building used exclusively by a charity during its charitable activities can qualify, even if those parts are not open to the public at other times.

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