Small Charitable Donations Act 2012
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.
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.
Last fetched 25 Apr 2026 · parliament.uk
Progress through Parliament13 stages recorded
Commons
1st reading
21 Jun 2012
Commons
2nd reading
04 Sept 2012
Commons
Programme motion
04 Sept 2012
Commons
Money resolution
04 Sept 2012
Commons
Committee stage
16 Oct 2012
Commons
Report stage
26 Nov 2012
Commons
3rd reading
26 Nov 2012
Lords
1st reading
27 Nov 2012
Lords
2nd reading
18 Dec 2012
Lords
Committee stage
18 Dec 2012
Lords
Report stage
18 Dec 2012
Lords
3rd reading
18 Dec 2012
—
Royal Assent
19 Dec 2012
DocumentsOpen on parliament.uk →
Explanatory NotesBillBill proceedings: CommonsAmendment Paper
Bill 58 EN 2012-13 Explanatory Notes to the Bill
text/html · 28 Nov 2012
Bill 58 2012-13, as brought from the Commons
text/html · 28 Nov 2012
Report Stage Proceedings as at 26 November 2012
text/html · 27 Nov 2012
Consideration of Bill as at 26 November 2012
text/html · 26 Nov 2012