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Small Charitable Donations Act 2012

Government Bill

Originated in the House of Commons, Session 2012-13

Last updated: 18 January 2013 at 14:39

See full passage

Long title

To provide for the making of payments to certain charities and clubs in respect of certain gifts made to them by individuals; and for connected purposes.

Summary

The Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced in the 2011 Budget. The purpose of the scheme is to enable charities and Community Amateur Sports Clubs (CASCs) to claim a Gift Aid-style payment on small cash donations up to £20 where it is often difficult to obtain a Gift Aid declaration.

In general, eligible charities and CASCs will be able to claim top-up payments on up to £5,000 small donations each year.

Sponsoring departments

HM Treasury
Mr George Osborne
Conservative, Tatton
HM Treasury
Lord Newby
Liberal Democrat, Life peer

Current version of the Bill

Bill 58 2012-13, as brought from the Commons
28 November 2012
Lords

Bill passage

Bill started in the House of Commons
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Bill in the House of Lords
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Final stages
Consideration of amendments
Royal Assent
Key
Complete
In progress
Not applicable
Not yet reached