Small Charitable Donations Act 2012
2012 CHAPTER 23
Commentary on Sections
Schedule – Meaning of “small donation”: conditions
118.The Schedule sets out the conditions that must be met in order for a donation to be a small donation on which a top-up payment may be claimed under the scheme. In particular a donation must be a cash donation of £20 or less, and collected and banked in the UK. A small donation is not eligible for tax relief either in the hands of the donor or in the hands of the charity or CASC (note that the donation is not taxable income in the hands of the charity or CASC). So a donation on which Gift Aid relief has been claimed cannot come within this scheme.
- Blaenorol
- Nodiadau Esboniadol Tabl o’r Cynnwys
- Nesaf
