The measure

Charities will be able to claim a gift aid style repayment in relation to donations of £10 or less (small donations) without the need to obtain gift aid declarations for those donations. This is subject to an annual limit of £5,000 per charity.

Changes to online filing for charities will also be introduced and the Government will publish draft legislation to give statutory effect to the current concession which enables HMRC to make certain tax repayments to certain charities outside a tax return.

Who will be affected?

Charities.

When?

The changes in relation to small donations will apply from April 2013, whilst those relating to online filing will apply for 2012/13.