Commentary on provisions of Act Section 2: Meaning of "small donation"
Section 2 makes changes to the meaning of "small donation" in the Schedule to the 2012 Act. The Schedule sets out the conditions that must be met in order for a donation to be a small donation on which a top-up payment may be claimed.
	Subsection (2) amends the definition of "small donation" to bring contactless donations within scope of the Gift Aid Small Donations Scheme. A small donation must be a cash donation or made by a contactless payment and it must be £20 or less.
	Subsection (2)(d) defines "contactless payment" as "a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device". This definition includes contactless donations made using Apple Pay, Android Pay or similar services but does not extend to donations made via SMS or other mobile donation services. The definition also excludes credit or debit card donations made online, over the phone, or using the chip and PIN payment facility.
	Subsection (3) amends paragraph 2 of the Schedule to the 2012 Act to provide that the donation must be made in the United Kingdom. This maintains the current treatment for cash donations and ensures that any contactless terminal used to collect charitable donations from donors must be in the UK at the time the donation is made.
	Subsection (4) amends paragraph 3 of the Schedule to the 2012 Act to specify that the requirement to deposit eligible donations in a UK bank account only applies to cash donations.