Gift Aid Small Donations Scheme (GASDS) Calculator
Calculate Gift Aid claims under the Gift Aid Small Donations Scheme (GASDS). Charities can claim 25% top-up on small cash and contactless donations up to £30 without a declaration.
GASDS Calculator (Charities)
The Gift Aid Small Donations Scheme (GASDS) allows charities and CASCs to claim a 25% top-up on small cash and contactless card donations of £30 or less per person, without needing a Gift Aid declaration.
Individual donations of £30 or less only. Maximum claim: £2,000 per year (on £8,000 of donations).
GASDS limit = 10× regular Gift Aid claimed. E.g., £10,000 Gift Aid allows £100,000 GASDS donations (max £8,000).
Optional: for community buildings top-up rule (separate £8,000 limit per building)
Frequently Asked Questions
What is the Gift Aid Small Donations Scheme?
GASDS allows charities and CASCs to claim a 25p top-up for every £1 of small cash or contactless card donations (£30 or less per person), without needing Gift Aid declarations. The maximum claim is £2,000 per year (25% of £8,000 donations), or more for charities using multiple community buildings.
What qualifies as a 'small donation' under GASDS?
A small donation is a cash payment or contactless card payment of £30 or less from a single donor. Cheques, bank transfers, standing orders, and donations over £30 do not qualify. The donation does not need to be anonymous — the charity just does not need a formal Gift Aid declaration.
How is the GASDS limit calculated?
The GASDS donation limit is 10 times the value of eligible Gift Aid donations claimed in the same tax year. For example, if you claim Gift Aid on £10,000 of regular donations, you can claim GASDS on up to £100,000 of small donations — but capped at £8,000 (maximum £2,000 claim). New charities have a 2-year waiting period.
Can GASDS claims cover contactless donations?
Yes. From April 2019, GASDS covers contactless card payments (as well as cash). The maximum per donation is still £30. Tap-to-donate RFID payments at events and church collections qualify if each transaction is £30 or less.
Does a charity need to be registered for Gift Aid to claim GASDS?
Yes. A charity must be registered with HMRC for Gift Aid and must have claimed regular Gift Aid in the same tax year (or the previous two tax years) to access GASDS. Charities that only collect small donations and claim no regular Gift Aid cannot access GASDS.
What records must a charity keep for GASDS?
Charities must keep records of: when small donations were collected, where they were collected (location/event), the method (cash or contactless), and approximate total amounts. Exact donor names and addresses are not required — this is the key simplification over regular Gift Aid.
Can GASDS be claimed for collections at religious services?
Yes. Church collections, collection plates, and similar religious donations qualify as long as individual donations are £30 or less. Churches and other places of worship can also benefit from the community buildings rule, which allows an additional £8,000 GASDS claim per qualifying community building.
How do charities submit GASDS claims?
GASDS claims are submitted through HMRC's Charities Online service (the same system used for regular Gift Aid claims). You can claim at the end of each tax year or up to 2 years after the year ends. The charity must complete supplementary pages for GASDS claims.