HM Revenue & Customs (HMRC) last month began a consultation inviting comments on the Gift Aid Small Donation Scheme. The scheme, announced in the 2011 Budget, will from 2013 enable qualifying charities and Community Amateur Sports Clubs (CASCs) to claim a top-up payment equivalent to Gift Aid on small cash donations.
The consultation is open to all charities and CASCs that make claims under Gift Aid and receive small donations of cash, particularly smaller charities. HMRC also invites comments from these organisations' agents, advisers, nominees and representative bodies.
Responses to the consultation must be received by 25 May 2012.
as part of the consultation process HMRC is holding a meeting on 27 April in London to let charities and CASC staff and representatives discuss issues or raise questions about the scheme with the HMRC Policy team.
Details of the consultation and the consultation document (in PDF) are at: