Small Charitable Donations Bill
The Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced in the 2011 Budget. The purpose of the scheme is to enable charities and Community Amateur Sports Clubs (CASCs) to claim a Gift Aid-style payment on small cash donations up to £20 where it is often difficult to obtain a Gift Aid declaration.
In general, eligible charities and CASCs will be able to claim top-up payments on up to £5,000 small donations each year.
- View the Bill on the UK Parliament website
- The Law Society of Scotland's second reading letter (August 2012)
- Law Society of Scotland Amendments to be moved in Committee (October 2012)