Gift Aid Small Donations Scheme (GASDS)

GASDS fills the gap left by ordinary Gift Aid: it lets you claim on the loose cash and contactless taps you can never get a declaration for. You do not need to know who gave — you claim on the eligible total you collected and banked.

A charity can claim the 25% GASDS top-up on up to £8,000 of small donations of £30 or less each per tax year — a maximum top-up of £2,000 — capped at ten times the Gift Aid it claims that year. (Source: GOV.UK, Claiming Gift Aid: small donations scheme, accessed 9 July 2026.) Qualifying donations are cash or contactless; cheques, standing orders and transfers do not count.

To use it you must already be claiming Gift Aid and keep records of what you collected. Separate ‘community buildings’ rules can apply if you run activities in several buildings. Work out your top-up with the Gift Aid calculator, and see the declaration entry and the Gift Aid Handbook for the detail.