UK Act of Parliament 2012 United Kingdom

Small Charitable Donations Act 2012

What this means for your business

1 obligations
1 guides
Applies to
United Kingdom
On this page
1 compliance obligation, 1 practical guide
Read full text on legislation.gov.uk

What you must do

1 compliance obligation under this legislation.

Payments and fees 1

Repay ineligible charitable donations to HMRC

If your business makes a small charitable donation and later the charity is found not to be eligible for the payment, you must give that money back to HMRC. This means you need to check the charity’s eligibility and be ready to return any over‑paid amounts.

Trader/Business s.10 You have paid a donation to a charity that is later found …

Practical guidance

Our guides explain how to comply with the requirements above.

Claim Gift Aid on donations

How charities and CASCs can claim Gift Aid to boost donations by 25%, plus use GASDS to claim on small …

Sections and provisions

24 classified provisions from this legislation.

1 Duties 1 Offences and penalties 2 Powers 5 Definitions 4 Exemptions

Duties 1

Offences and penalties 1

  • s.11 Management of top-up payments

Powers 2

  • s.5 Meaning of “connected”
  • s.14 Power to alter specified amount etc

Definitions 5

  • s.1 Top-up payments in respect of small donations made to eligible charities
  • s.7 Meaning of “running charitable activities in a community building” etc charitable activity
  • s.8 Meaning of “community building”
  • s.18 General interpretation charity gift aid exemption claim HMRC
  • Meaning of “small donation”: conditions Meaning of “small donation”: conditions cash contactless payment Gift aid declaration

Exemptions 4

  • s.2 Meaning of “eligible charity”
  • s.3 Meaning of “small donation”
  • s.4 Connected charities
  • s.9 Connected charities and community buildings