Budget 2018: the chancellor has announced Gift Aid Small Donations Scheme (GASDS) changes increasing the limit to £30 to align with the contactless payment limit.

The GASDS was introduced in April 2013 and allows charities to claim gift aid relief on small cash and contactless donations without Gift Aid declarations.

The increase from £20 to £30 will be effective from 6 April 2019.

It was also announced that from April 2019:

  • Charity shops using the Retail Gift Aid Scheme can send letters to donors every three years rather than every year, when their goods raise less than £20 a year.
  • The small trading tax exemption limit for trading not related to a charity's primary purpose will be increased as follows:
Annual charity income  Max non-primary purpose income 
Under £32,000  £8,000
£32,000 - £320,000  25% of income
Over £320,000 £80,000


Useful links:

Budget 2018 live highlights

Budget 2018 summary

External link


Gift Aid Small Donations Scheme changes

Increases to charities' small trading exemption limits