This reveals the great value of Gift Aid to your Church and every Church. It also highlights the importance of maximising the use of Gift Aid in all our Churches.
There are two main ways that Gift Aid can be claimed:
- The standard way is for the donor, who must be a tax-payer, to sign a one-off Gift Aid Declaration Form. Those who give to the Church regularly are encouraged to use this method.
- Another way is through the Small Donations Gift Aid Scheme. This enables the "tax" to be reclaimed on individual donations from non-tax payers of:
- £20 or less from 6 April 2016
- £30 or less from 6 April 2019
The threshold for such claims is ten times the amount of Gift Aid donations with an upper limit of:
- £8000 from 6 April 2016 (claiming £2,000)
- £5000 before this date (claiming £1,250)
For donations from April 6th 2017, all PCCs, or charities registered for Gift Aid with HMRC, are able to use the scheme as long as you have not incurred a penalty relating to a Gift Aid or GASDS claim in the current or previous tax year. For donations prior to this, you will be eligible if you have:
- existed for at least 2 complete tax years before the year you want to claim for
- made a successful Gift Aid claim in at least 2 of the previous 4 tax years without a gap of two or more tax years between those Gift Aid claims or since the last claim was made
Comprehensive information and guidance about using Gift Aid in a Church context, including various fact sheets, can be found on the Parish Resources website here.
Guidance and information about Gift Aid can also be found on the Stewardship website here: