Gift Aid Small Donations Scheme (GASDS)

This scheme was introduced in April 2013 and applies to donations made on or after 6 April 2013. It allows charities to claim payments on small cash donations where it is impractical to collect a Gift Aid declaration. GASDS has been introduced as a separate and additional initiative to the present Gift Aid Scheme which will continue to operate. The scheme basically works in the same way as Gift Aid, for every eligible £1 cash donation a charity can claim 25p from HMRC (at current tax rates). This is limited to a maximum small donations limit of £5,000 per year for eligible charities (so a maximum reclaim of £1,250).
Currently the Church of England are in discussion with HMRC regarding the detail of the GASDS. HMRC believe PCC’s to be connected to one another within a Diocese rather than independent and this impacts on how the scheme operates. This is being challenged by the Church of England as it is clearly incorrect. The Church in Wales endorses the approach of the Church of England and agrees that at present PCC’s should only claim on the Community Buildings element of the scheme. Once more information is available it will be published but at present very helpful and clear guidance is available at The Church of England Parish Resources website. This covers both the record keeping required to administer GASDS and the claiming process with HMRC. The Church in Wales strongly recommends reading this information carefully. The full link to the website is