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Gift Aid Small Donations (CASC)

Summary: You can claim back 25p every time an individual donates £1 to your charity or community amateur sports club (CASC). This is called Gift Aid.

About Gift Aid Small Donations (CASC)

You can claim back 25p every time an individual donates £1 to your charity or community amateur sports club (CASC). This is called Gift Aid.

  • You must be recognised as a charity or CASC for tax purposes.
  • There are rules on which donations you can claim Gift Aid on.
  • You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

To claim Gift Aid you need to get a Gift Aid declaration from the donor. The donor must:

  • have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid
  • make a Gift Aid declaration that gives you permission to claim it

If the donor hasn't made a declaration you may still be able to claim on cash donations of £20 or less.

The declaration must include the:

  • name of your charity or community amateur sports club (CASC)
  • donation amount
  • donor's name (at least their initial and last name)
  • donor's home address (at least their house number or name and postcode)
  • date

Small Donations Scheme

You may be able to claim 25% on cash donations of £20 or less, even if you don't have a Gift Aid declaration.

This is called the Gift Aid small donations scheme (GASDS). You can claim up to £1,250 in a tax year.

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