Small Charitable Donations Act 2012
Act of ParliamentThis bill passed all stages in both Houses and received Royal Assent.
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Long title
To provide for the making of payments to certain charities and clubs in respect of certain gifts made to them by individuals; and for connected purposes.
Summary
<p>The Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced in the 2011 Budget. The purpose of the scheme is to enable charities and Community Amateur Sports Clubs (CASCs) to claim a Gift Aid-style payment on small cash donations up to £20 where it is often difficult to obtain a Gift Aid declaration. </p><p>In general, eligible charities and CASCs will be able to claim top-up payments on up to £5,000 small donations each year.</p>
Progress through Parliament
- 1st reading· Commons
21 June 2012 – 21 June 2012
- 2nd reading· Commons
4 September 2012 – 4 September 2012
- Programme motion· Commons
4 September 2012 – 4 September 2012
- Money resolution· Commons
4 September 2012 – 4 September 2012
- Committee stage· Commons
16 October 2012 – 30 October 2012
- Report stage· Commons
26 November 2012 – 26 November 2012
- 3rd reading· Commons
26 November 2012 – 26 November 2012
- 1st reading· Lords
27 November 2012 – 27 November 2012
- 2nd reading· Lords
18 December 2012 – 18 December 2012
- Committee stage· Lords
18 December 2012 – 18 December 2012
- Report stage· Lords
18 December 2012 – 18 December 2012
- 3rd reading· Lords
18 December 2012 – 18 December 2012
- Royal Assent· Unassigned
19 December 2012 – 19 December 2012
Source: UK Parliament Bills API. Bill ID: 1044.