Small Charitable Donations and Childcare Payments Bill

Explanatory Notes

Legal background

19 The Gift Aid Small Donations Scheme was introduced in the Small Charitable Donations Act 2012. Provisions for the administration of top-up claims, payments and overpayments are set out in The Small Charitable Donations Regulations 2013 (SI 2013/938).

20 With effect from 6 April 2016, the Small Charitable Donations Act (Amendment) Order 2015 (SI 2015/2027) increased the maximum amount of small cash donations (the "specified amount") that a charity can claim a top-up payment on in any tax year under the scheme from £5,000 to £8,000.

21 Access to the Gift Aid Small Donations Scheme is restricted to charities within the meaning of Part 1 of Schedule 6 Finance Act 2010 and registered Community Amateur Sports Clubs within the meaning of Chapter 9 of Part 13 Corporation Tax Act 2010.

22 Since the Childcare Payments Act 2014 was passed further details on the eligibility rules and the day-to-day running of the scheme have been set out in the Childcare Payments (Eligibility) Regulations 2015 (SI 2015/448) and the Childcare Payments Regulations 2015 (SI 2015/522). These regulations were amended by the Childcare Payments (Eligibility) (Amendment) Regulations 2016 (SI 2016/793) and the Childcare Payments (Amendment) Regulations 2016 (SI 2016/796).

23 The Childcare Payments Act 2014 (Amendment) Regulations 2015 (SI 2015/537) amended section 19(3) of the Childcare Payments Act 2014 to increase the maximum top-up per year for disabled children from £2,000 to £4,000.

 

Prepared 16th November 2016