Small Charitable Donations Act 2012
| Jurisdiction | UK Non-devolved |
| Citation | 2012 c. 23 |
| Year | 2012 |
the charity is an eligible charity for a tax year,the charity has made a successful gift aid exemption claim in respect of gifts made to it in the tax year,small donations are made to the charity in the tax year, andthe charity makes a claim in respect of small donations made to it in the tax year.(2) The amount of the top-up payment is—(3) A charity is not entitled to top-up payments in respect of small donations made to it in a tax year in excess of the maximum donations limit for the charity for the tax year.an amount equal to 10 times the gift aid donations amount for the charity for the tax year, orif less, the specified amount for the charity for the tax year.(5) The “gift aid donations amount” for a charity for a tax year is the amount of the gifts made to the charity in the tax year and in respect of which it has made successful gift aid exemption claims.(6) The “specified amount” for a charity for a tax year is F1£8,000.(7) This section is subject to sections 4, 6 and 9 (connected charities and charities running charitable activities in community buildings) .(1) A charity is an eligible charity for a tax year F7if it is not an excluded charity for that tax year (see subsection (3) ) . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .for the tax year in which the claim was made, F10andfor the next tax year,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Schedule 24 to the Finance Act 2007, orregulations under section 11;a penalty is not to be regarded as having been imposed if all of the penalty is suspended (or the decision that a penalty is payable is cancelled on appeal) ; but this does not apply to a suspended penalty that subsequently becomes payable.(1) In this Act “small donation” means a gift made to a charity by an individual in relation to which each of the conditions in the Schedule is met (but does not include a membership fee) .(2) But if a small donation made to a charity is applied to purposes other than charitable purposes, or any part of the donation is applied to purposes other than charitable purposes, the donation or part is to be treated as if it were not a small donation.the Trustees of the National Heritage Memorial Fund;the Historic Buildings and Monuments Commission for England;the Trustees of the British Museum;the Trustees of the Natural History Museum.are connected with one another in a tax year, andare eligible charities for the tax year.(2) Section 1 applies to each of the charities in relation to the tax year as if references to small donations made to a charity included small donations made to any of the charities.F2£8,000, divided bythe number of the charities which make a top-up claim in respect of small donations made in the tax year.(4) This section does not apply if F12section 9 (connected charities running charitable activities in community buildings) applies.(1) For the purposes of this Act a charity is connected with another charity in a tax year if it is connected with that other charity at any time in the tax year (as to which see subsections (3) to (7) ) .a charity (“charity A”) is connected with another charity (“charity B”) (including by virtue of this subsection) in a tax year, andcharity B is connected with a further charity (“charity C”) in the tax year,(3) Section 993 of the Income Tax Act 2007 applies for determining whether a charity is connected with another charity at any time
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