{
  "url": "https://openlegislation.uk/small-charitable-donations-act-2012",
  "json_url": "https://openlegislation.uk/small-charitable-donations-act-2012.json",
  "id": "ukpga/2012/23",
  "title": "Small Charitable Donations Act 2012",
  "long_title": "An Act 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.",
  "citation": "2012 c. 23",
  "type": "ukpga",
  "year": "2012",
  "number": "23",
  "version": "current",
  "date": "2012-12-19",
  "revised": true,
  "valid_from": "2019-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/topup-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Top-up payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Top-up payments in respect of small donations made to eligible charities",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/topup-payments"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Meaning of “eligible charity”",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/topup-payments"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Meaning of “small donation”",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-3",
      "extent": null,
      "status": null,
      "parent": "crossheading/topup-payments"
    },
    {
      "path": "crossheading/connected-charities-and-community-buildings",
      "kind": "crossheading",
      "number": null,
      "heading": "Connected charities and community buildings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Connected charities",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/connected-charities-and-community-buildings"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Meaning of “connected”",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-5",
      "extent": null,
      "status": null,
      "parent": "crossheading/connected-charities-and-community-buildings"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Charities running charitable activities in more than one community building",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/connected-charities-and-community-buildings"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Meaning of “running charitable activities in a community building” etc",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/connected-charities-and-community-buildings"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Meaning of “community building”",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/connected-charities-and-community-buildings"
    },
    {
      "path": "section/9",
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      "number": "9",
      "heading": "Connected charities and community buildings",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/connected-charities-and-community-buildings"
    },
    {
      "path": "section/9A",
      "kind": "section",
      "number": "9A",
      "heading": "Election for section 9 not to apply",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-9A",
      "extent": null,
      "status": null,
      "parent": "crossheading/connected-charities-and-community-buildings"
    },
    {
      "path": "crossheading/overpayments-and-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Overpayments and administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Overpayments",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-10",
      "extent": null,
      "status": null,
      "parent": "crossheading/overpayments-and-administration"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Management of top-up payments",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-11",
      "extent": null,
      "status": null,
      "parent": "crossheading/overpayments-and-administration"
    },
    {
      "path": "crossheading/miscellaneous",
      "kind": "crossheading",
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      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Charity mergers: new charity taking over activities of one charity",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Charity mergers: new charity taking over activities of several charities",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Power to alter specified amount etc",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Top-up payments not taxable",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-15",
      "extent": null,
      "status": null,
      "parent": "crossheading/miscellaneous"
    },
    {
      "path": "crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Northern Ireland",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-16",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Regulations and orders",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-17",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "General interpretation",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-18",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Financial provisions",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-19",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Extent",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-20",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Commencement and transitional provision",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-21",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Short title",
      "url": "https://openlegislation.uk/small-charitable-donations-act-2012/section-22",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Meaning of “small donation”: conditions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/crossheading/small-cash-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Small cash or contactless payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
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      "heading": "Made in the United Kingdom",
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      "heading": "Deposited in United Kingdom in a bank account",
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    },
    {
      "path": "schedule/paragraph/3",
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    {
      "path": "schedule/crossheading/not-eligible-for-gift-aid",
      "kind": "crossheading",
      "number": null,
      "heading": "Not eligible for gift aid",
      "url": null,
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    {
      "path": "schedule/paragraph/4",
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    {
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    {
      "path": "schedule/paragraph/6",
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    {
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      "heading": "Not conditional on acquisition of property by charity",
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    "source": "legislation.gov.uk",
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    "retrieved_at": "2026-10-28T17:02:35.616330+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}