Small charitable donations

2Meaning of “small donation”

1

The Schedule to the Small Charitable Donations Act 2012 (meaning of small donation: conditions) is amended as follows.

2

In paragraph 1—

a

in the heading after “cash” insert “or contactless”;

b

in sub-paragraph (1) omit the words “in cash”;

c

after that sub-paragraph insert—

1A

The gift must be made—

a

in cash, or

b

by a contactless payment.

d

in sub-paragraph (3) after the definition of “cash” insert—

  • “contactless payment” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device;

3

For paragraph 2 and the heading before it substitute—

2Made in the United Kingdom

The gift must be made in the United Kingdom.

4

In paragraph 3(1) at the beginning insert “Where the gift is made in cash,”.