Consultation on Gift Aid Small Donations Scheme opened

3 May 2012     Last updated: 20 Jun 2014

Could what started as a great idea to simplify the claiming of Gift Aid on small cash collections become the latest Gift Aid headache for small charities, local groups and "newbies" to Gift Aid? NICVA has prepared a briefing paper on the Small Donation

The Chancellor announced at Budget 2011 that a new Gift Aid Small Donations Scheme would be introduced in 2013. Qualifying charities and Community Amateur Sports Clubs (CASCs) will be able to claim a top-up payment equivalent to Gift Aid on small cash donations.

NICVA's briefing paper and the HMRC Consultation can both be downloaded from the links at the bottom of this article.

This consultation invites comments from all charities and CASCs that make claims under Gift Aid and receive small donations of cash, particularly smaller charities, and their agents, advisers, nominees and representative bodies.

The consultation will run for 9 weeks from 27 March. The closing date for responses is 25 May 2012.

NICVA Response

NICVA will be preparing a response for submission prior to the closing date and is interested in comment from organisations in Northern Ireland that will be affected by the new scheme. Email: [email protected]

To discuss the Small Donations Scheme you can also speak to Neil Irwin, Fundraising Advice Manager at NICVA on 028 9087 7777.

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