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The Small Charitable Donations Bill

The Small Charitable Donations Bill received its first reading in the House of Commons on 21 June 2012.  The Bill introduces the Gift Aid Small Donations Scheme (GASDS).  From April 2013, charities and community amateur sports clubs will be able to apply to HMRC for a Gift Aid style top-up payment on cash donations of £20 or less without having to obtain Gift Aid declarations from donors.