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The Small Charitable Donations Act (Amendment) Order 2015

S.I. 2015/2027 · Made 14 December 2015

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Charities

Made 14th December 2015

Coming into force 6th April 2016

The Treasury make the following Order in exercise of the powers conferred by section 14(1) of the Small Charitable Donations Act 2012f1.

A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 17(2) of that Act.

Annotations to the whole text

Footnotes

f1

2012 c. 23.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Small Charitable Donations Act 2012
  3. 3Top-up payments in respect of small donations made to eligible charities
  4. 4Connected charities
  5. 5Charities running charitable activities in community buildings
  6. 6Connected charities and community buildings
  7. Signature
  8. Explanatory note

1Citation and commencement

This Order may be cited as the Small Charitable Donations Act (Amendment) Order 2015 and comes into force on 6th April 2016.

2Amendment of the Small Charitable Donations Act 2012

The Small Charitable Donations Act 2012 is amended as follows.

3Top-up payments in respect of small donations made to eligible charities

In section 1(6) (maximum donations limit: the specified amount), for “£5,000” substitute “£8,000”.

4Connected charities

In section 4(3)(a) (connected charities: the specified amount), for “£5,000” substitute “£8,000”.

5Charities running charitable activities in community buildings

Section 6 is amended as follows—

(a)

in subsection (3)(b) (the community building amount), for “£5,000” substitute “£8,000”;

(b)

in subsection (4)(b) (the remaining amount), for “£5,000” substitute “£8,000”.

6Connected charities and community buildings

In section 9(4)(b) (the capped total of remaining donations), for “£5,000” substitute “£8,000”.

Signature

David Evennett

Charlie Elphicke

Two of the Lords Commissioners of Her Majesty’s Treasury

14th December 2015

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 6th April 2016, amends the Small Charitable Donations Act 2012 (c.23) by increasing the “specified amount” from £5,000 to £8,000. The specified amount is used to calculate the maximum donations limit on which a charity may claim a top-up payment for a tax year.

A full Impact Assessment was published on 22nd November 2012 alongside the Small Charitable Donations Act 2012 and is available on the National Archives / HMRC website at http://webarchive.nationalarchives.gov.uk/*/http:/www.hmrc.gov.uk/ria/ia-final-giftaid-don.pdf (then click on link dated December 04 2012). It remains an accurate summary of the impacts that apply to this instrument.