Gift Aid and GASDS glossary
Clear definitions of the Gift Aid and GASDS terms UK charities meet: declarations, the matching rule, community buildings, aggregated donations, Charities Online and more.
Terms
- Aggregated donations
- Gift Aid donations of £20 or less from different donors, added together on one line of a Charities Online claim. One line can total no more than £1,000. See claiming online.
- CASC
- A community amateur sports club. CASCs can claim Gift Aid on donations from individuals, like charities, but not on membership fees.
- Charities Online
- HMRC's online service for submitting Gift Aid and GASDS claims, using a schedule spreadsheet or software. See how to claim Gift Aid online.
- Community building
- For GASDS, a building where a charity's charitable activity has 10 or more beneficiaries at once, on at least 6 occasions in the tax year, free of charge and open to the public. Each qualifying building has its own £8,000 GASDS limit. See GASDS.
- Connected person
- For sponsored challenges, someone close to the participant, such as a spouse or civil partner, sibling, parent or grandchild. Their sponsorship only qualifies for Gift Aid if the participant pays the full cost of the trip. See events and sponsorship.
- Donor benefit
- Anything a donor receives in return for a donation. Gift Aid can still be claimed if the benefit is within HMRC's limits: 25% of a donation up to £100, or £25 plus 5% of the amount above £100 for larger gifts, up to £2,500. See donor benefits.
- Enduring declaration
- A Gift Aid declaration that covers a donor’s future donations and those from the 4 years before the current tax year, rather than one gift. HMRC does not require it to be renewed.
- GASDS (Gift Aid Small Donations Scheme)
- A scheme letting eligible charities claim a 25% top-up on cash and contactless donations of £30 or less without Gift Aid declarations, on up to £8,000 of small donations a year. See our GASDS guide.
- Gift Aid
- Tax relief that lets a charity claim 25p from HMRC for every £1 a UK taxpayer donates, if the donor makes a Gift Aid declaration. See claiming Gift Aid.
- Gift Aid declaration
- The donor's confirmation that they want Gift Aid to apply, with their name, home address and an explanation that they must pay enough UK tax. It can be written, online or spoken. See declaration wording.
- Matching rule
- The GASDS limit that caps the small donations a charity can claim on at 10 times the donations it has claimed Gift Aid on in the same tax year.
- Retail Gift Aid
- An arrangement where a charity shop sells donated goods as the donor's agent, so the donor can give the sale proceeds to the charity as a Gift Aid donation. See Retail Gift Aid.
Sources
- GOV.UK: Claiming Gift Aid as a charity or CASC
- GOV.UK: Gift Aid declarations, claiming tax back on donations
- GOV.UK: Claiming a top-up payment on small charitable donations
- GOV.UK: Claim tax back on donations using Charities Online
- GOV.UK: Gift Aid, what donations charities and CASCs can claim on
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.