Question to the HM Treasury:

To ask Her Majesty’s Government how much money has been claimed under the Small Charitable Donations Act 2012 in each year since 2013.

The Government maintains close and constructive links with charity sector representatives and is in regular dialogue with the sector. HM Revenue and Customs has set up an outreach team which is particularly focused on responding to the needs of smaller charities.

This team regularly makes visits to small charities and has provided face-to-face presentations to over 650, raising awareness and helping charities to receive support through the Gift Aid Small Donations Scheme, as well as the full range of available tax reliefs to which they are entitled.

Amounts claimed under the Gift Aid Small Donations Scheme since 2013 are £6 million in 2013/14, £21 million in 2014/15 and £26 million in 2015/16. Figures for 2016/17 are not currently available.

The costs of administering the Gift Aid Small Donations Scheme and instances of malpractice are not available as they are included in the figures for the wider Gift Aid scheme, and cannot be separately extracted.