Gift Aid Small Donations Scheme now law

After completing its final stages in the House of Lords and receiving royal assent, the Small Charitable Donations Act 2012 is now on the statue books.

Gift Aid Small Donations Scheme (GASDS) will allow eligible charities and Community Amateur Sports Clubs to claim Gift Aid style top-up payments on small cash donations without requiring the donor to provide a Gift Aid declaration.

HM Revenue and Customs link for more information