What is the GASDS Community Building Scheme?
This article is for charities and community groups that are registered for Gift Aid. In addition to claiming Gift Aid on eligible named donations, GASDS can also be claimed on cash and contactless card donations.
Exclusions and rules do apply - see this blog article on GASDS for more details.
Most organisations claim GASDS using the regular GASDS scheme. But you may wish to contact HMRC to find out about registering for the GASDS community buildings scheme if:
- your church or charity uses several different community buildings AND
- you are likely to exceed the overall maximum amount of GASDS that can be claimed. This is £8,000 worth of GASDS Donations per tax year.
With the community building GASDS scheme, the £8,000 worth of GASDS Donations per tax year limit is per community building. This means you can claim more than the £8,000 limit that applies to the regular GASDS scheme.
Updating your GASDS scheme within ExpensePlus
To update this within ExpensePlus, go to Gift Aid -> Gift Aid Settings.
- In the bottom section of this screen, select the 'Community Building' button.
Important: You should only make this update within ExpensePlus IF you have successfully registered and been accepted for the community building scheme by HMRC.
- Then, add your community-building details, and update the scheme for any tax years where this needs changing.
Note: you can't change the scheme for any tax years where GASDS has already been claimed. HMRC doesn't allow you to claim GASDS under both the regular scheme AND the community building scheme in the same tax year.
To better understand the Gift Aid module, please view the module overview video here.