Gift Aid
The Gift Aid Small Donations Scheme (GASDS) for churches
How churches can claim a Gift Aid-style top-up on cash and contactless gifts of £30 or less without declarations: the rules, the limits and how to claim.
The short answer
The Gift Aid Small Donations Scheme (GASDS) lets your church claim a top-up from HMRC on cash and contactless gifts of £30 or less, without Gift Aid declarations. The top-up matches Gift Aid, 25p for every £1, on up to £8,000 of small gifts a year, so up to £2,000. Your church must also claim ordinary Gift Aid in the same tax year, and the small gifts you claim on can’t be more than ten times the Gift Aid gifts you claim on.
What counts as a small donation?
A small donation, for GASDS, is a gift that is:
- £30 or less,
- given in cash or by contactless card, for example in the collection plate, a donation box or on a card reader at the door,
- collected in the UK, and
- a true gift, not a membership fee or a payment for something.
Gifts made online, by Direct Debit, standing order or cheque don’t count. Neither does a gift you’ve already claimed ordinary Gift Aid on: each gift gets one or the other, never both.
How much can a church claim?
Your church can claim on up to £8,000 of small donations in each tax year. The top-up is the same as Gift Aid, 25p for every £1, so the most you can receive is £2,000 a year.
| Small donations collected in the tax year | GASDS top-up |
|---|---|
| £1,000 | £250 |
| £4,000 | £1,000 |
| £8,000 or more | £2,000 |
Who can claim GASDS?
Your church can claim if it:
- is recognised by HMRC as a charity, and
- has claimed ordinary Gift Aid on gifts made in the same tax year as the small donations, and
- hasn’t had a penalty from HMRC for a wrong Gift Aid or GASDS claim recently. HMRC’s pages describe this window slightly differently, so check the current guidance if your church has had a penalty.
The matching rule: why you need Gift Aid too
The small donations you claim on can’t be more than ten times the Gift Aid donations you claim on for the same tax year. It’s based on when the gifts were made, not when you claim.
To claim on the full £8,000 of small donations, your church needs at least £800 of Gift Aided gifts in the same tax year. If you only claim Gift Aid on £500 of gifts, the most you can claim GASDS on is £5,000.
For most churches with regular givers, this isn’t a problem. It’s another reason to make sure everyone who can Gift Aid has made a declaration: see how to claim Gift Aid.
Churches with more than one building: the community buildings rules
If your church runs services or activities in more than one “community building”, such as a parish with several church buildings, you may be able to claim more. Under the community buildings rules, your church can claim on up to £8,000 of small donations for each community building, collected in the building or in the same local authority area.
A building counts if your church carries out its charitable activities there, with at least ten people taking part on at least six occasions in the tax year, and those activities are open to the public or a section of it.
The per-building allowance and the ordinary £8,000 allowance are alternatives, not added together. HMRC asks you to work out which gives the better result each tax year before you claim. Churches that are connected to each other may also have to share one allowance. These rules have some detail to them, so read HMRC’s chapter on GASDS, or ask your diocese or denomination, before you rely on them.
How to claim a GASDS top-up
- Record your small donations. Count and record each collection, and bank it. Keep a note of the date, how much was collected and where. You don’t need givers’ names.
- Keep contactless records. Your card reader’s reports show each gift, its amount and date, so you can include only gifts of £30 or less.
- Claim through Charities Online, in the same claim as your Gift Aid or separately, entering the total of small donations for the tax year. Community building claims also need HMRC’s community buildings schedule.
- Claim in time. GASDS claims must be made within two years of the end of the tax year the gifts were collected in, which is shorter than the four years for Gift Aid.
- Keep your records for six years. Collection records, bank paying-in records and card reader reports.
How contactless giving helps
As fewer people carry cash, the collection plate holds less, and less can be claimed through GASDS. A contactless card reader by the door or at the welcome desk, with a few preset amounts at £30 or less, lets people give the way they used to with cash, and those gifts still qualify. Keep each reader’s transaction report as your record.
Questions people ask
Do we need donors’ names for GASDS?
No. That’s the point of the scheme. You need records of what was collected, when and where, and proof it was banked, but not who gave it.
Can we claim GASDS on online gifts?
No. Only cash and contactless gifts of £30 or less count. For online gifts, ask givers to make a Gift Aid declaration instead.
What’s the deadline for a GASDS claim?
Two years from the end of the tax year the small donations were collected in. Gift Aid claims have four years, so don’t assume they share a deadline.
Can we claim GASDS if we’ve never claimed Gift Aid?
Not until you do. Your church must claim ordinary Gift Aid on gifts in the same tax year, and the matching rule limits how much you can claim to ten times those Gift Aid gifts.
Does a gift of more than £30 count at all?
No. A cash or contactless gift over £30 doesn’t count towards GASDS, though it can have ordinary Gift Aid if the giver makes a declaration.
Sources
- GOV.UK: Claiming Gift Aid: Small donations scheme
- GOV.UK: Claim top-up payments for the Gift Aid Small Donations Scheme
- HMRC: Charities detailed guidance, chapter 8 (GASDS)
- Church of England: Digital giving
Checked against these sources on 20 October 2026. Rules and rates change, so check the latest guidance before you rely on a figure. This guide is general information, not legal, tax or financial advice.