I take full responsibility for any speaking notes that I deliver. If one looks at some possible structures, you can have a charity with a number of community buildings and each one could claim £8,000—so it is not necessarily capped at £8,000.
Depending on the structure of the charity, it would be possible to claim a much larger figure. I take on board the point that my noble friend has made.
Progress is being made on making SMS slightly more user-friendly. SMS text giving is an easy way for donors to give to charity; donors simply send a short code to a six-digit number to donate a set amount via their phone bill. There is an established process for donors to gift aid SMS donations. Following the initial message, a reply is sent to the donor, thanking them for their donation and asking for their name, house number, post code and confirmation that they are a UK taxpayer. If the donor replies with this information, gift aid is added to the donation. HMRC is working closely with the sector and we are introducing new legislation in April 2017 to simplify the process for claiming gift aid on donations made through digital intermediaries.