Small Donation Scheme


This scheme was introduced in April 2013 and has enabled Churches to claim back tax on ‘loose’ cash donations without the need for any signed declaration from a donor. The scheme is subject to conditions, but can increase your income.


The first three years the maximum limit for donations was £5,000 (£1250 tax). With effect from 6th April 2016, this amount will increase to £8,000 (£2,000 tax).

There are also specific requirements for recording and Vestry/cash sheets have to be amendment accordingly. Tracker sheets are also available to keep track of amounts. Accurate audit trails are essential.

Autumn 2015 also saw the HMRC clarify that they accept our Churches as individual Charities. This has implications to the way and what we can claim.



Resources and suggested new forms


Gift Aid Small Donation Checklist

Gift Aid Small Donation 12a - single church parishes

Gift Aid Small Donation 12b - multi church parishes

Single Church Tracker Sheet 2016/17

Muliti Church Tracker Sheet 2016/17


Further information and links


HMRC official Guidance on Gift Aid Small Donations at