Contactless donations: getting Gift Aid or GASDS on every tap
How a UK charity adds 25% to contactless donations: Gift Aid when the donor makes a declaration, GASDS on taps of £30 or less without one, and the records each needs.
The short answer
A contactless tap on its own tells you nothing about the donor. To add 25% to it, your charity has two routes. If the donor makes a Gift Aid declaration, you claim Gift Aid. If they don't, and the tap is £30 or less, you may be able to claim a GASDS top-up instead. A tap over £30 with no declaration gets neither.
Which route applies to each tap
| Donation | Gift Aid declaration? | What you can claim |
|---|---|---|
| Any amount | Yes, from a UK taxpayer | Gift Aid: 25p per £1, no upper limit |
| £30 or less | No | GASDS top-up of 25%, within the GASDS limits |
| Over £30 | No | Nothing |
Gift Aid on a tap
To claim Gift Aid you need the donor's full name, home address and a declaration. The practical way to get that on a contactless donation is to ask at the moment of giving, on the same screen or on the donor's own phone, rather than chasing details afterwards. A declaration taken on screen needs the same content as a paper one. See Gift Aid declaration wording for what it must say.
A declaration can also cover the donor's future gifts and the past 4 years, so one declaration from a regular supporter covers every tap they make afterwards.
GASDS on small taps
- Contactless donations have counted for GASDS since 6 April 2017.
- Each donation must be £30 or less.
- You must have claimed Gift Aid in the same tax year, and you can claim on no more than 10 times the donations you claimed Gift Aid on, up to £8,000 of small donations a year.
- Claim within 2 years of the end of the tax year you collected the donations in.
The full rules, including community buildings, are in our guide to GASDS.
Records to keep
- the records produced by the contactless terminal
- how much was collected and the date
- for GASDS, that no single donation was more than £30
- for Gift Aid, each donor's declaration
Keep GASDS records for 6 years from the end of the tax year they relate to. Most charities must keep Gift Aid declarations for 6 years from the end of the accounting period.
Getting the most from a mix of donors
Every Gift Aid declaration you collect is worth 25% on its own, with no cap. It also raises how much you can claim under GASDS, because the GASDS limit is 10 times your Gift Aid donations. So asking for declarations at the point of giving helps on both routes.
Common questions
Can a charity claim anything extra on a contactless donation?
Yes, in one of two ways. Gift Aid, if the donor makes a Gift Aid declaration. Or, for a tap of £30 or less with no declaration, a top-up under the Gift Aid Small Donations Scheme (GASDS). Both add 25%.
What about a contactless donation over £30 with no declaration?
Neither applies. GASDS only covers donations of £30 or less, and you cannot claim GASDS on a £30 portion of a larger gift. Without a declaration, there is no Gift Aid either.
Can we claim both Gift Aid and GASDS on the same tap?
No. A donation with a valid Gift Aid declaration cannot be claimed under GASDS. Claim Gift Aid on it instead.
What records do we need for contactless GASDS claims?
The records produced by the contactless terminal, plus the amount and date collected and confirmation that no single donation was over £30. Keep them for 6 years from the end of the tax year.
Sources
- GOV.UK: Claiming a top-up payment on small charitable donations
- GOV.UK: Gift Aid declarations, claiming tax back on donations
- GOV.UK: Claiming Gift Aid as a charity or CASC
- HMRC: Charities detailed guidance notes, Chapter 8: The Gift Aid Small Donations Scheme
This guide is general information for UK charities, not tax advice. HMRC's guidance can change, so check the sources above before relying on it for a claim.