Small Charitable Donations and Childcare Payments Bill

I do not know how to say this gently—no, I do not think that that is a sensible amount. I understand what my hon. Friend is saying, but I think that that is an arbitrary amount. Why not choose £10 or £25? Is it because we have £20 notes but not £25 notes? I worry when I see legislation that cites numbers but makes no provision whatever to take account of inflation. Would such an amount be uprated annually? If that is the case, we would end up with odd numbers in subsequent years. Alternatively, should we let things drift and conduct a review every five years, and then put the amount up by 25%? I would like the figure to be set an awful lot higher.