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‘(1) Smaller charities, community amateur sports clubs or recently established charities, which do not meet the eligibility criteria in section (1) shall be eligible to apply to HM Revenue and Customs for complementary Gift Aid for small donations.
(2) “Small donations” for the purposes of complementary Gift Aid shall be as provided for in section 3 and the Schedule.
(3) The maximum donations limit for complementary Gift Aid shall be £5,000.
(4) The “connected charities” conditions in sections 4 and 5 shall also apply for charities making claims for complementary Gift Aid for small donations.
(a) HM Revenue and Customs may stipulate the supporting verification it may require from relevant agencies or authorities or designated persons in respect of any claims for complementary Gift Aid for small donations to small charities;
(b) such agencies, authorities or designated persons may include Charity Commissions, local government officers, police or police and crime commissioners or others designated by devolved administrations in agreement with HM Revenue and Customs for these purposes.
(5) This section shall come into force on 5 April 2014.’. —(Mark Durkan.)