GASDS offers two distinct claiming methods, and organisations must choose one method per UK tax year. The chosen method applies to the entire year and cannot be changed once a claim has been filed.
The two methods are:
1. General Donations Method
This is the most commonly used method.
It allows organisations to claim on eligible small donations regardless of where they were received.
Key features:
- Annual limit of £8,000 per tax year
- Applies to all eligible small donations across the organisation
- Suitable for most charities and churches
2. Community Buildings Method
This method is less common but can be advantageous for organisations with multiple qualifying buildings.
Key features:
- Annual limit of £8,000 per building
- Only available to organisations that are not CASCs
- Designed for organisations with regular community activities in defined buildings
This method can significantly increase the total claimable amount for organisations with multiple community buildings.
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