Explanatory note
(This note is not part of the Order)
This Order amends the Small Charitable Donations Act 2012 (c. 23) by increasing the small donation limit from £20 to £30 for gifts made on or after 6th April 2019.
A Tax Information and Impact Note covering this instrument was published on 30th October 2018 alongside the Budget and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.