You may be able to claim 25% on:

• cash donations of 30 or less
• contactless card donations of 30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to 2,000 in a tax year or 1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

• in the same tax year as you want to claim GASDS
• without getting a penalty in the last 2 tax years
• in at least 2 of the last 4 tax years (without a 2-year gap between claims) if youre claiming on donations made before 6 April 2017

What you can claim

Your GASDS claim cannot be more than 10 times your Gift Aid claim. For example, you can claim on 1,000 worth of donations through GASDS if youve received 100 of Gift Aid donations in the same tax year.

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

If your charity has a community building (for example a village hall or religious building), you might be able to claim more on donations collected either:

• in your community building
• in the same council area as your community building, if you collected the donations on or after 6 April 2017

If your charity is connected to another charity or CASC and one of them has a community building, all of the connected charities can either:

• claim as if they had a community building
• share a single 8,000 limit - all the charities will need to write to HMRC to do this

Read the community buildings section of the guidance on claiming top-up payments for small donations to find out more.

Claiming with connected charities or CASCs without a community building

If none of the charities have a community building, or youre claiming for donations made before 6 April 2017, the connected charities must share a single 8,000 limit.

Keeping records

You need to record the:

• total cash donations collected
• date of the collection
• date it was paid into a bank account

Youll need to keep records of any contactless card donations that youve taken, for example receipts from your card machine.

For collections in community buildings youll also need to record:

• the address of the place you collected the donations (including postcode)
• the type of event
• the number of events you held
• an estimate of how many people were at the event
• when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.