The concept of 'Community Buildings' accompanied the introduction of the Gift Aid Small Donations Scheme (GASDS) in April 2013.
It becomes relevant in situations where a charity operates and collects donations from more than one place. Each place is entitled to its £8,000 allowance for claiming a top-up on non Gift Aid donations.
The rules for claiming under 'Community Buildings' are slightly different to the regular rules for GASDS. Community Buildings can be a tricky topic to understand. It is covered in a more depth in our Guide to Gift Aid.