Schedule Meaning of “small donation”: conditions
United Kingdom
- Small cash or contactless payment
- Made in the United Kingdom
- Deposited in United Kingdom in a bank account
- Not eligible for gift aid
- Not payment under payroll deduction scheme
- Not deductible in calculating income
- Not subject to condition as to repayment
- Not conditional on acquisition of property by charity
- No, or only negligible, benefits associated with gift
- Interpretation