Triratna Resources

Gift Aid Small Donation Scheme

On Tue, 16 April, 2019 - 15:04
Development Team's picture
Development Team

Thanks to Padmadaka from The Karuna Trust for bringing this to our attention. In brief, if your Centre or group (if a registered charity) claims Gift Aid regularly (in at least 2 of the last 4 tax years), you can claim 25% on cash or contactless card payments which are donations at a religious/spiritual gathering of at least 10 people but not in exchange for some benefit (like a cup of tea). Each donation can be up to £30.

This may be very useful for classes that you don’t charge for eg regulars classes or festival days. This is separate from regular donations that you claim gift aid for.

The contactless card option only started April 2019, so don’t try and back-date those. It does require a little extra record-keeping (total cash donations collected, 
date of the collection & date it was paid into a bank account).

The video is a little out of date but does give a clear introduction. It refers to a limit of £5000 which has gone up to £8000 (assuming you have claimed at least £800 in gift aid).

These official links are pretty clear I think:

https://www.gov.uk/guidance/claiming-a-top-up-payment-on-small-charitabl…

https://www.gov.uk/claim-gift-aid/small-donations-scheme

It currently is for charities based in the UK, EU, Iceland, Liechtenstein or Norway, though this may change of course!

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