Several small donations received together CAN be included in a claim under the Gift Aid Small Donations Scheme (GASDS) in specific circumstances, even if they total more than the £30 maximum donation limit, HMRC has confirmed.
The explanation from HMRC’s Charities Unit follows efforts by Envelope Systems to seek clarity as to how churches and charities handle multiple donations given by the same person at the same time.
This is particularly relevant at the moment in circumstances where, for example, a church cannot open and receive the donations individually, but might instead receive several weeks of normally regular donations in one gift.
An HMRC spokesman explained: “Decisions over what constitutes an eligible donation are for a church (or charity) to make for themselves; the conditions for something to be considered a ‘small donation’ are clearly set out in legislation.
“Where it is the case, for example, of separate donations being given in a single envelope, and a church official is happy these are clearly separate ‘small donations’ (and clearly stated as such) then they will be eligible for GASDS, as is the case where separate envelopes are used.”