Gift Aid Small Donations Scheme (GASDS)

Wall safe or similar donations are not accepted by HMRC as they fall foul of the requirement that at least 10 people are present when the donations are collected.

Also, to make matters worse, at least for PCC’s, HMRC views such donations as under the control of the Diocesan Bishop and therefore they cannot claim under the ordinary GASDS but only under the 'Community Buildings' Regulations. Essentially this means that the donations must have been collected within the church or church hall (so even a collection in the porch is invalid).