RhBCRh
Mae Cynllun Rhoddion Bach Cymorth Rhodd (RhBCRh) yn caniatáu i Ardaloedd Weinidogaeth hawlio arian gan CThEM ar roddion arian bach o £30 (cyn mis Ebrill 2019 £20 oedd y rhodd mwyaf) neu lai hyd at uchafswm o £8,000 y flwyddyn dreth ar gyfer pob adeilad eglwys. Mae rheol cyfatebol hefyd sy'n nodi na allwch hawlio mwy trwy RhBCRh na 10 gwaith swm o Cymorth Rhodd yn yr un flwyddyn dreth e.e. os yw Ardal y Weinidogaeth yn gwneud cais Rhodd Cymorth o £100 ni fydd yn gallu hawlio mwy na £ 1,000 trwy RhBCRh.
Cymhwyster Adeilad Eglwys
Er mwyn i adeilad eglwys cael i gyfri fel Adeilad Cymunedol, rhaid ei ddefnyddio ar gyfer gweithgareddau elusennol (e.e. addoli neu swyddfeydd achlysurol, gweithgaredd codi arian) o leiaf chwe gwaith y flwyddyn gydag o leiaf deg o bobl yn mynychu'r gweithgareddau.
Beth sy'n ffurfio rhan o RhBCTh?
- rhoddion o £30 neu lai
- arian parod yn unig mewn darnau arian neu nodau neu roddion cerdyn di-dor (nid yw rheolau sefydlog, sieciau, rhoi testun, roi ar-lein neu roi trwy peiriant pad pin yn gymwys)
- rhoddion / rhoi dim ond fel casgliadau neu roddion o dan £30 - ni ellir hawlio arian o rafflau, tombolas, gwerthiannau ac incwm arall. Rhaid i unrhyw roddion sy'n gysylltiedig ag unrhyw fudd-dal gael eu heithrio hefyd e.e. cyngherddau sy'n gofyn am roddion yn hytrach na thocyn gwerthu
- rhoddion gan unigolion na fydd unrhyw gais Cymorth Rhodd yn cael ei wneud
Pa ran o'r cynllyn i'w ddefnyddio?
Rhaid i Ardaloedd y Weinidogaeth ddefnyddio elfen Adeiladau Cymunedol y cynllun
Beth allwn ni ei hawlio?
Gall Ardaloedd y Weinidogaethau hawlio RhBCRh ar:
- casgliadau arian parod a rhoddion diwifr a dderbyniwyd yn ystod pob wasanaeth (gan sicrhau bod 10 o bobl yn bresennol).
- amlenni rhoi rheolaidd lle nad yw'r rhoddwr wedi llofnodi datganiad Cymorth Rhodd
- rhoddion a adawyd gan ymwelwyr mewn blychau wal lle mae'r blychau wal yn casglu rhoddion yn unig ac nid rhoddion o werthu llyfrau / cardiau post ayyb neu roddion a wneir gan gerdyn di-dor.
Pa gofnodion sydd angen eu cadw?
Er mwyn defnyddio RhBCRh yn gywir, mae angen tri darn allweddol o dystiolaeth arnoch:
- Rhaid i roddion gael eu bancio mewn cangen banc neu Swyddfa'r Post yn y DU a dangos bod y swm a hawliwyd dan RhBCRh wedi ei adneuo. Nid oes angen i chi bancio RhBCRh ar wahân ond mae angen i chi ddangos bod y rhoddion yn y swm a adneuwyd.
- Cofnod sy'n dangos y gwahaniad rhwng rhoddion cymwys a rhai nad ydynt yn gymwys (dadansoddiad o roddion)
- Tystiolaeth o rifau sy'n mynychu gwasanaeth - ar gyfer rhoddion cyn Ebrill 2017
Am fwy o wybodaeth, edrychwch ar y wefan CThEM.
GASDS
Gift Aid Small Donations Scheme (GASDS) allows Ministry Areas to claim money from HMRC on small cash donations of £30 (prior to April 2019 it was £20) or less up to a maximum of £8,000 per tax year for each community (church) building. There is also a matching rule that states that you can't claim more through GASDS than 10 times the amount of Gift Aid in the same tax year e.g. if a Ministry Area makes a Gift Aid claim of £100 it won't be able to claim more than £1,000 through GASDS.
Church Building Eligibility
For a church building to count as a Community Building, it must be used for charitable activities (e.g. worship, occasional offices, fundraiser) at least six times a year with at least ten people attending the activity.
What forms part of GASDS?
- donations of £30 or less
- cash only in coins or notes or contactless card donations (standing orders, cheques, text or online giving or giving through a chip and pin machine are not eligible)
- donations/giving only such as collections or donations under £30 - money from raffles, tombolas, sales and other income cannot be claimed against. Any donations related to any benefit in kind must also be excluded e.g. concerts that ask for donations rather than ticket sales
- donations from individuals on which no Gift Aid claim will be made
Which part of the scheme to use?
Ministry Areas must use the Community Buildings element of the scheme.
What can we claim on?
- cash collections and contactless donations received during all services (ensuring that there are 10 people in attendance).
- regular giving envelopes where the donor has not signed a Gift Aid declaration
- donations left by visitors in wall boxes where the wall boxes only collect donations and not donations from the sale of books/postcards etc or donations made by contactless card.
What records need to be kept?
- Donations must be banked at a bank or Post Office branch in the UK and show the amount claimed under GASDS was deposited. You don't need to bank GASDS separately but need to show that the donations are in the amount being deposited.
- A record showing the separation between eligible and non-eligible donations (breakdown of donations)
- Evidence of numbers attending a service - for donations prior to April 2017
For further information please take a look at the HMRC website.