It is a pleasure to follow so many fantastic contributions from Members on both sides of the House, especially my hon. Friend the Member for Mid Dorset and North Poole (Michael Tomlinson), who relayed his personal experience.
I am pleased that the Bill seeks to simplify and increase access to the gift aid small donations scheme, which has been criticised by some charity bodies for being too difficult for small charities to access. By scrapping the 2012 requirement that charities must have made successful gift aid claims in at least two of the previous four years, the Bill will enable newly formed charities to access the gift aid scheme. That will be especially helpful for volunteers working for charities when they have less administrative experience and smaller charitable organisations.
I am pleased that broadening the scheme will allow charities to make an additional claim in respect of donations raised as part of charitable activities in community buildings.