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.
- Type of funding
- Club, Group or Organisation
- Leicester-Shire & Rutland Sport
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)
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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