Churches can enhance this by making use of 'Community Buildings' allowances, if there is more than one church in the PCC. As long as 10 people use the building, the allowance can be claimed for each building. More information: https://www.gov.uk/guidance/claiming-a-top-up-payment-on-small-charitable-donations#collections-in-community-buildings. A very helpful pdf download on making the most of GASDS is available via the Church of England's website, www.parishresources.org.uk.
This initiative is not to be confused with aggregation, discussed here.