Schedule

Meaning of “small donation”: conditions
Section 3

Small cash or contactless payment
1
1
The gift must be £30 or less ....
1A
The gift must be made—
a
in cash, or
b
by a contactless payment.
2
Where a gift of cash is made to the charity and its managers do not know whether the gift is £30 or less, the condition in sub-paragraph (1) is to be treated as met if the managers have taken reasonable steps to find out.
3
In this paragraph—
- “cash” means coins and notes in any currency;
- “
contactless payment
” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device;
- “managers”, in relation to a charity, means the persons having the general control and management of the administration of the charity.

Made in the United Kingdom
2
The gift must be made in the United Kingdom.

Deposited in United Kingdom in a bank account
3
1
Where the gift is made in cash, The cash given to the charity must have been deposited in an account kept by or on behalf of the charity at a relevant institution and the deposit must have been made in the United Kingdom.
2
“Relevant institution” has the meaning given by section 109(3) of the Charities Act 2011.

Not eligible for gift aid
4
1
The gift must be one in relation to which no gift aid declaration is given to the charity.
2
“Gift aid declaration” means a declaration which is a gift aid declaration for the purposes of Chapter 2 of Part 8 of the Income Tax Act 2007.

Not payment under payroll deduction scheme
5
The gift must not be a sum falling within section 713(3) of the Income Tax (Earnings and Pensions) Act 2003 (payroll deduction scheme).

Not deductible in calculating income
6
The gift must not be deductible in calculating the individual's income from any source for the purposes of income tax.

Not subject to condition as to repayment
7
The gift must not be subject to any condition as to repayment.

Not conditional on acquisition of property by charity
8
1
The gift must not be conditional on, associated with or part of an arrangement involving, the acquisition of property by the charity from the individual or a person connected with the individual.
2
An acquisition by way of gift is to be ignored for the purposes of this condition.

No, or only negligible, benefits associated with gift
9
1
There must be no benefits associated with the gift, or any benefits associated with the gift must be of negligible value (for example, a lapel sticker designed to acknowledge the making of a gift).
2
For this purpose a benefit is associated with a gift if it is received by the individual who makes the gift, or a person connected with the individual, in consequence of making the gift.

Interpretation
10
For the purposes of this Schedule whether a person is connected with another person is to be determined in accordance with section 993 of the Income Tax Act 2007.
Sch. para. 2 and crossheading substituted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 2(3), 7(1)
Words in Sch. para. 1 heading inserted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 2(2)(a), 7(1)
Words in Sch. para. 1(1) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 2(2)(b), 7(1)
Sch. para. 1(1A) inserted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 2(2)(c), 7(1)
Words in Sch. para. 1(3) inserted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 2(2)(d), 7(1)
Words in Sch. para. 3(1) inserted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 2(4), 7(1)
Sum in Sch. para. 1(1) substituted (6.4.2019) by The Small Charitable Donations Act (Amendment) Order 2019 (S.I. 2019/337), arts. 1, 2(2)(a)
Sum in Sch. para. 1(2) substituted (6.4.2019) by The Small Charitable Donations Act (Amendment) Order 2019 (S.I. 2019/337), arts. 1, 2(2)(b)