The Small Charitable Donations Act (Amendment) Order 2019

Made: 21st February 2019

Coming into force in accordance with article 1

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

Citation, commencement and effect

1

This Order may be cited as the Small Charitable Donations Act (Amendment) Order 2019 and comes into force on 6th April 2019 in relation to gifts made on or after that date.

Amendment of the Small Charitable Donations Act 2012

2

• (1) The Schedule to the Small Charitable Donations Act 2012 (meaning of “small donation”: conditions)[^f00002] is amended as follows.

• (2) In paragraph 1 (small cash or contactless payment)—

• (a) in sub-paragraph (1) for “£20” substitute “£30”, and

• (b) in sub-paragraph (2) for “£20” substitute “£30”.

Signed

Craig Whittaker — Mike Freer — Two of the Lords Commissioners of Her Majesty’s Treasury — 21st February 2019

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

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.

Footnotes

[^f00001]: 2012 c. 23.

[^f00002]: Paragraph 1 of the Schedule was amended by Section 2(2) of the Small Charitable Donations and Childcare Payments Act 2017 (c. 1).