It is proposed that secondary legislation will be introduced to increase the maximum annual donation amount which can be claimed through GASDS to £8,000 from the current £5,000 limit. This will allow charities and Community Amateur Sports Clubs (CASC) to claim Gift Aid style payments of up to £2,000 a year with effect from April 2016.
To be eligible for GASDS the charity or CASC must:
have existed for at least two complete tax years
have made a Gift Aid claim in at least two of the last four tax years, with no more than two years’ gap between claims
not have incurred a penalty on a Gift Aid or GASDS claim in this or the last tax year.
You can’t claim on:
donations that come with a valid Gift Aid declaration