<p>The Small Charitable Donations Act 2012 introduced the Gift Aid Small Donations Scheme (GASDS), which enables charities and Community Amateur Sports Clubs to claim Gift Aid-style payments on small cash donations. The GASDS was introduced at the beginning of this tax year for donations received from 6 April 2013 onwards, so it is too early to assess its impact. The Government committed to reviewing the GASDS after three years of the scheme becoming operational.</p><p>From December 2013 HM Revenue and Customs (HMRC) will be publishing national statistics on the amounts paid out under the GASDS.</p><p>HMRC publishes national statistics on the number of charities that claim Gift Aid each year here:</p><p>http://www.hmrc.gov.uk/statistics/charity/table10-4.pdf</p>