The Small Charitable Donations and Childcare Payments Act 2017 received Royal Assent on 16 January. The Act makes changes to the gift aid small donations scheme (GASDS) and technical amendments to the tax-free childcare scheme.
The Small Charitable Donations and Childcare Payments Act 2017 received Royal Assent on 16 January. The Act makes changes to the gift aid small donations scheme (GASDS) and technical amendments to the tax-free childcare scheme. The Bill was first introduced to parliament in September 2016, following a period of consultation.
Changes to the GASDS take effect from 6 April 2017 and include:
o up to £8,000 of ‘community building amounts’ in the form of small donations made in the local authority area in which each community building is located; or
o up to £8,000 small donations made anywhere in the UK; and
Amendments to the tax-free childcare scheme come into force on 16 March and include:
The Small Charitable Donations and Childcare Payments Act 2017 received Royal Assent on 16 January. The Act makes changes to the gift aid small donations scheme (GASDS) and technical amendments to the tax-free childcare scheme.
The Small Charitable Donations and Childcare Payments Act 2017 received Royal Assent on 16 January. The Act makes changes to the gift aid small donations scheme (GASDS) and technical amendments to the tax-free childcare scheme. The Bill was first introduced to parliament in September 2016, following a period of consultation.
Changes to the GASDS take effect from 6 April 2017 and include:
o up to £8,000 of ‘community building amounts’ in the form of small donations made in the local authority area in which each community building is located; or
o up to £8,000 small donations made anywhere in the UK; and
Amendments to the tax-free childcare scheme come into force on 16 March and include: