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Gift Aid Small Donations Scheme

The Gift Aid Small Donations Scheme (GASDS) allows eligible charities to claim top-up payments from HM Revenue and Customs (HMRC) on small cash donations that they receive. The scheme applies to cash donations of £20 or less, received after 6 April 2013.

Charities need to meet certain conditions so they can qualify for the scheme. If they do qualify, a charity could claim a top-up payment on up to £5,000 of small cash donations in a tax year - but this claim limit depends on certain circumstances.