Some good news on a rather wet summer's day - the Government has published The Small Charitable Donations Bill.
This Bill is intended to bring into effect the Gift Aid Small Donations Scheme, which was proposed back in 2011. In essence, when the Bill comes into force (Spring 2013) charities and Community Amateur Sports Clubs will be able to accept cash donations of up to £20 without having to obtain gift aid declarations (up to a maximum of £5,000) and will be able to make a claim for the donation to be 'topped up' with a sum equivalent to gift aid (so, the benefit would be equivalent to £1,250 assuming no change in rates). Technically, the benefit is not actually gift aid or tax relief as such, but rather a grant from public expenditure.
Regardless, when the changes come into force, the scheme should be of great benefit to charities which rely on small cash donations - the Treasury has indicated that the scheme should unlock around £100m more funding for charities a year by 2015-16.