UK Parliament / Open data

Small Charitable Donations and Childcare Payments Bill

Text messages can, as my hon. Friend knows, be gift aided, so we do not expect problems in that regard, but the Under-Secretary of State for Culture, Media and Sport, my hon. Friend the Member for Reading East (Mr Wilson), will seek to respond more fully on those points at the end of the debate.

The final change proposed in the Bill is simplifying the rules on the top-ups that charities can receive on donations that they receive in their community buildings. Those rules were designed to ensure fairness and parity of treatment for charities structured in different ways. Without those rules, some charities are entitled to hundreds of thousands of pounds more than others simply because of differences in their historical structures. The gift aid small donations scheme is particularly well used by local churches. That was made clear by the Archbishops Council, which recently noted that in 2014 parishes could claim record levels of gift aid, with a significant part of the increase arising from the use of the gift aid small donations scheme. We want churches to continue to benefit from the valuable extra income provided by the small donations scheme, but it is important that the scheme continues to deliver the policy intention of providing fair and equal outcomes regardless of structure. The Bill will therefore address an anomaly in the original legislation.

About this proceeding contribution

Reference

615 c216 

Session

2016-17

Chamber / Committee

House of Commons chamber
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