The Small Charitable Donations and Childcare Payments Act 2017 is now enacted. The provisions will be effective from 6 April 2017. The Act makes a number of amendments to the legislation which underpins the Gift Aid Small Donations Scheme (GASDS), introduced in April 2013. The purpose of these changes is to simplify the scheme and extend access to smaller and newer charities.
The House of Commons Library has published a briefing on the Act.