Search Legislation

Small Charitable Donations Act 2012

Changes to legislation:

There are currently no known outstanding effects for the Small Charitable Donations Act 2012. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. Top-up payments

    1. 1.Top-up payments in respect of small donations made to eligible charities

    2. 2.Meaning of “eligible charity”

    3. 3.Meaning of “small donation”

  3. Connected charities and community buildings

    1. 4.Connected charities

    2. 5.Meaning of “connected”

    3. 6.Charities running charitable activities in more than one community building

    4. 7.Meaning of “running charitable activities in a community building” etc

    5. 8.Meaning of “community building”

    6. 9.Connected charities and community buildings

    7. 9A.Election for section 9 not to apply

  4. Overpayments and administration

    1. 10.Overpayments

    2. 11.Management of top-up payments

  5. Miscellaneous

    1. 12.Charity mergers: new charity taking over activities of one charity

    2. 13.Charity mergers: new charity taking over activities of several charities

    3. 14.Power to alter specified amount etc

    4. 15.Top-up payments not taxable

  6. General

    1. 16.Northern Ireland

    2. 17.Regulations and orders

    3. 18.General interpretation

    4. 19.Financial provisions

    5. 20.Extent

    6. 21.Commencement and transitional provision

    7. 22.Short title

    1. Schedule

      Meaning of “small donation”: conditions

      1. Small cash or contactless payment

        1. 1.(1) The gift must be £30 or less ....

      2. Made in the United Kingdom

        1. 2.The gift must be made in the United Kingdom.

      3. Deposited in United Kingdom in a bank account

        1. 3.(1) Where the gift is made in cash, The cash...

      4. Not eligible for gift aid

        1. 4.(1) The gift must be one in relation to which...

      5. Not payment under payroll deduction scheme

        1. 5.The gift must not be a sum falling within section...

      6. Not deductible in calculating income

        1. 6.The gift must not be deductible in calculating the individual's...

      7. Not subject to condition as to repayment

        1. 7.The gift must not be subject to any condition as...

      8. Not conditional on acquisition of property by charity

        1. 8.(1) The gift must not be conditional on, associated with...

      9. No, or only negligible, benefits associated with gift

        1. 9.(1) There must be no benefits associated with the gift,...

      10. Interpretation

        1. 10.For the purposes of this Schedule whether a person is...

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources