A chance for the community to be heard
The key change is that for claims from 6 April 2017, HMRC have removed the requirement for charities to have claimed gift aid in at least two of the last four tax years. However, for claims from this date, the following criteria will still need to be met:
Please note: for donations received prior to 6 April 2017, claims will only be eligible if you have made a successful Gift Aid claim in at least 2 of the previous 4 tax years without a gap of two or more tax years between those Gift Aid claims or since the last claim was made.
HMRC have also simplified the Community Buildings Scheme. Parishes no longer need to worry about ten people being present in a service and money given through the wall safe can now be included.
Parishes can claim on:
It is important to note that parishes are only able to claim using either the top-up or community buildings element of the scheme. They can no longer claim under both.
Therefore, where a parish has only one church building, or receives loose cash donations of under £8,000 per tax year on more than one church building, then it is likely they would opt for the top-up scheme. If a parish has more than one church building and over £8,000 in donations in a tax year, then they should consider using the community buildings element of the scheme.
More information on gift aid and GASDS and detailed guidance on how to claim, please visit the Parish Resources website.