News and Updates

Changes to the Small Donations Scheme

Following the changes to the Small Donations Scheme (GASDS) arising from the Small Charitable Donations and Childcare Payments Act 2017, the guidance on the Church of England’s Parish Resources website has now been updated. The following link will take you to the Gift Aid Small Donations Scheme page on the Parish Resources website.

http://www.parishresources.org.uk/giftaid/smalldonations/

Key changes to the scheme are that for donations received from April 6th 2017:

  • The Community Buildings element of the scheme will operate in a similar way to the core 'top-up' element, in that parishes need no longer worry about 10 people being present in a service, wall-safe donations will count for all churches, as will donations received outside of the building.
  • Contactless donations can now be included.  This will currently be irrelevant for most churches, although it is becoming a viable option, and the Church of England’s  National  Stewardship Team have released a case study on the Parish Resources digital giving page (http://www.parishresources.org.uk/digital-giving/ )  
  • Qualification requirements have been simplified so that providing charities have not incurred a penalty relating to a Gift Aid or GASDS claim in the current or previous tax year they will be able to use the scheme, subject to the qualifying amount of Gift Aid being claimed. 
  • Parishes can claim on one part of the scheme or the other, but not both.  There is a complex option that parishes could legally claim on both parts on donations received prior to April 2017, if they get their record keeping spot on, although the National Stewardship Team discourages them from claiming on both parts.

                 Posted 10 May 2017