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| New Amendments handed in are marked thus  |
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| Amendments which will comply with the required notice period at their next appearance
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| Small Charitable Donations Bill
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| | The Amendments have been arranged in accordance with the Resolution of the |
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| | Programming Sub-Committee. |
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| | Resolution of the Programming Sub-Committee |
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| | (1) | the Committee shall (in addition to its first meeting at 8.55 am on Tuesday 16 |
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| | (a) | at 2.00 pm on Tuesday 16 October; |
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| | (b) | at 11.30 am and 2.00 pm on Thursday 18 October; |
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| | (c) | at 8.55 am and 2.00 pm on Tuesday 23 October; |
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| | (d) | at 11.30 am and 2.00 pm on Thursday 25 October; |
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| | (e) | at 8.55 am and 2.00 pm on Tuesday 30 October; |
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| | (2) | the Committee shall hear oral evidence on Tuesday 16 October in accordance |
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| | with the following Table: |
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| | | | | | Until no later than 10.00 am |
| | | | | | | | | | | | | | | Until no later than 11.00 am |
| National Council for Voluntary |
| | | | | | | | | | | | | | | Small Charities Coalition |
| | | | Until no later than 11.25 am |
| The Law Society of Scotland |
| | | | Until no later than 3.00 pm |
| Royal National Lifeboat Institution;
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| | | | | | | | | | | | | | Until no later than 4.00 pm |
| Charities Aid Foundation;
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| | | | | | | | | | | | | | Until no later than 4.45 pm |
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| | (3) | proceedings on consideration of the Bill in Committee shall be taken in the |
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| | following order: Clauses 1 to 3; the Schedule; Clauses 4 to 21; new Clauses; |
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| | new Schedules; remaining proceedings on the Bill. |
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| | (4) | the proceedings shall (so far as not previously concluded) be brought to a |
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| | conclusion at 8.00 pm on Tuesday 30 October. |
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| | That, subject to the discretion of the Chair, any written evidence received by the |
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| | Committee shall be reported to the House for publication. |
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| | That, at this and any subsequent meeting at which oral evidence is to be heard, the |
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| | Committee shall sit in private until the witnesses are admitted. |
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| Clause 1, page 1, line 3, leave out ‘from HMRC’. |
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| | Member’s explanatory statement
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| | To delete the requirement that the scheme can only be run by HMRC. |
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| Clause 1, page 1, line 5, leave out paragraph (b). |
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| | Member’s explanatory statement
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| | To delete the requirement that charities must be claiming Gift Aid before they can be eligible for |
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| | a payment under this scheme. |
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| Clause 1, page 1, line 19, leave out subsection (4). |
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| | Member’s explanatory statement
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| | To remove the requirement for matching standard Gift Aid donations. |
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| Clause 1, page 2, line 1, leave out subsection (5). |
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| | Member’s explanatory statement
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| | To delete the requirement that charities must be claiming Gift Aid before they can be eligible for |
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| | a payment under this scheme. |
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| Clause 2, page 2, line 8, leave out subsection (1). |
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| | Member’s explanatory statement
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| | Amendment is designed to probe why charities which haven’t made a successful Gift Aid exemption |
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| | claim in at least three of the previous seven tax years shouldn’t be eligible for a payment under |
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| | this Bill. It would also allow a debate on why charities recently started shouldn’t be eligible. |
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| Clause 2, page 2, line 9, leave out paragraphs (a) and (b) and insert— |
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| | ‘(a) | It meets the management condition as defined in paragraph 4 of Schedule |
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| | 6 to the Finance Act 2010; |
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| | (b) | It has submitted at least one Annual Return or Annual Update to the |
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| | Member’s explanatory statement
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| | Suggests an alternative criteria to make it easier for smaller charities to be eligible under GASDS. |
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| Clause 2, page 2, line 12, leave out subsection (2). |
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| | Member’s explanatory statement
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| | Amendment is designed to probe why charities which haven’t made a successful Gift Aid exemption |
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| | claim in at least three of the previous seven tax years shouldn’t be eligible for a payment under |
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| | this Bill. It would also allow a debate on why charities recently started shouldn’t be eligible. |
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| Clause 2, page 2, line 15, leave out subsection (3). |
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| | Member’s explanatory statement
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| | Amendment is designed to probe how strict the scheme should be in excluding charities which have |
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| | been penalised by HMRC. Would also be designed to probe the anti-fraud measures taken in |
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| Clause 2, page 2, line 22, leave out paragraph (a). |
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| | Member’s explanatory statement
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| | Amendment is designed to probe why charities which haven’t made a successful Gift Aid exemption |
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| | claim in at least three of the previous seven tax years shouldn’t be eligible for a payment under |
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| | this Bill. It would also allow a debate on why charities recently started shouldn’t be eligible. |
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| Clause 2, page 2, line 25, leave out paragraph (b). |
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| | Member’s explanatory statement
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| | Amendment is designed to probe how strict the scheme should be in excluding charities which have |
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| | been penalised by the HMRC. Would also be designed to probe the anti-fraud measures taken in |
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| Clause 2, page 2, line 27, at end insert— |
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| | ‘(c) | a penalty is not to be regarded as having been imposed if all of the penalty |
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| | is suspended (or the decision that a penalty is payable is cancelled on |
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| | appeal); but this does not apply to a suspended penalty that subsequently |
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| | Member’s explanatory statement
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| | This amendment provides that a suspended penalty is not to be regarded as imposed for the |
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| | purposes of the rules about the meaning of “eligible charity” unless it subsequently becomes |
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| Schedule 1, page 12, line 9, after ‘any currency’, insert ‘cheques, text or internet |
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| | Member’s explanatory statement
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| | This would allow donations other than just cash donations to count towards the sum on which |
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| Clause 5, page 3, line 30, leave out subsection (4) and insert— |
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| | ‘(4) | In the application of section 993 for the purposes of subsection (3)— |
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| | (a) | a charity that is a trust is to be treated as if it were a company (and |
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| | accordingly a person), including in this subsection; |
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| | (b) | a charity that is a trust has “control” of another person if the trustees (in |
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| | their capacity as trustees of the trust) have, or any of them has, control of |
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| | (c) | a person (other than a charity regulator) has “control” of a charity that is |
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| | (i) | the person is a trustee of the charity and some or all of the powers |
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| | of the trustees of the charity could be exercised by the person |
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| | acting alone or by the person acting together with any other |
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| | persons who are trustees of the charity and who are connected |
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| | (ii) | the person, alone or together with other persons, has power to |
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| | appoint or remove a trustee of the charity, or |
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| | (iii) | the person, alone or together with other persons, has any power |
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| | of approval or direction in relation to the carrying out by the |
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| | trustees of any of their functions. |
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| | (4A) | A charity that is a trust is also to be regarded as connected with another charity |
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| | that is a trust at a time for the purposes of this section if, at that time, at least half |
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| | of the trustees of one of the charities are— |
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| | (a) | trustees of the other charity, |
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| | (b) | persons who are connected with persons who are trustees of the other |
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| | (c) | a combination of both. |
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| | (4B) | In determining whether a person is connected with another person for the |
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| | purposes of subsection (4)(c)(i) or (4A)(b), apply section 993 of the Income Tax |
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| | Act 2007, with the omission of subsection (3) of that section (and without the |
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| | modifications in subsection (4) above).’. |
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| | Member’s explanatory statement
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| | This amendment changes the rules for determining whether a charity is connected with another |
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| | charity for the purposes of the Bill. This change is mainly intended to secure that two charitable |
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| | trusts will not normally be connected merely because they share a single common trustee. |
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| Clause 5, page 3, line 38, at end insert— |
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| | ‘( ) | The Treasury may by order amend this Act so as to change the circumstances in |
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| | which a charity is connected with another charity in a tax year for the purposes of |
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| | Member’s explanatory statement
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| | This amendment gives the Treasury power by order to amend the meaning of “connected |
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| | charities” for the purposes of the Bill. Such an order would be made by statutory instrument |
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| | subject to the draft affirmative procedure in this House (see Clause 16). |
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| Clause 6, page 4, line 11, after ‘year’ insert ‘by group members’. |
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| | Member’s explanatory statement
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| | See Member’s explanatory statement for amendment 6. |
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| Clause 6, page 4, line 20, after ‘year’ insert ‘by group members’. |
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| | Member’s explanatory statement
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| | See Member’s explanatory statement for amendment 6. |
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| Clause 6, page 4, line 21, at end insert— |
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| | ‘( ) | “Group member”, in relation to a charitable activity run by a charity in a |
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| | community building, means a member of the group of people with whom the |
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| | charity is carrying out the activity.’. |
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| | Member’s explanatory statement
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| | This amendment, and amendments 4 and 5, have the effect that small donations collected in |
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| | community buildings do not count towards the “community building amount” for the purposes of |
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| | clause 6 unless they are collected from persons with whom the charity is carrying out the |
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| Clause 7, page 4, line 26, leave out from ‘if’ to ‘(and’ in line 28 and insert ‘, on 6 or |
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| more occasions in the tax year— |
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| | (a) | it carries out a charitable activity with a group of people in the |
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| | community building, at least 10 of whom are in the class of people for |
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| | whose benefit the charitable activity is being carried out, |
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| | (b) | the activity is of a kind that the charity makes available to the public or a |
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| | section of the public, and |
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| | (c) | none of the group is required to pay to access the building, or the part of |
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| | the building, in which the activity is carried out;’. |
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| | Member’s explanatory statement
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| | This amendment alters the definition of “running” charitable activities in a community building |
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| | so that, in particular, the activity must be of a kind made available to the public and none of the |
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| | group may be required to pay for access to the building or the part of the building. |
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| Clause 7, page 4, line 31, leave out paragraph (a). |
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| | Member’s explanatory statement
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| | This amendment, with amendment 7, have the effect that staff of a charity can count towards the |
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| | group of 10 or more people required for a charity to be “running” charitable activities in a |
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| | community building, as long as the staff are beneficiaries of the activity. |
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| Clause 7, page 4, line 35, leave out subsection (3). |
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| | Member’s explanatory statement
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| | This amendment is consequential on amendment 8. |
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| Clause 7, page 4, leave out line 42 and insert ‘subsection (1)’. |
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| | Member’s explanatory statement
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| | This amendment is consequential on amendment 8. |
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| Clause 8, page 5, line 9, leave out from ‘include’ to end of line 10 and insert ‘any |
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| parts of a building excluded by subsection (1A) or (1B)’. |
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| | Member’s explanatory statement
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| | This amendment, with amendment 12, enables parts of a commercial building to qualify as a |
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| | community building in certain circumstances. Broadly-speaking, the part must be available for use |
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| | exclusively by a charity at the relevant time, and its commercial use must not be the sale or supply |
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| Clause 8, page 5, line 10, at end insert— |
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| | ‘(1A) | Any parts of a building that are used wholly or mainly for residential purposes or |
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| | the sale or supply of goods are excluded. |
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| | (1B) | Any parts of a building that are used wholly or mainly for other commercial |
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| | purposes are excluded, except at any times when— |
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| | (a) | a charity is carrying out a charitable activity in those parts, and |
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| | (b) | the parts are available for use exclusively by the charity in carrying out |
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| | Member’s explanatory statement
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| | See Member’s explanatory statement for amendment 11. |
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| Clause 11, page 6, line 28, leave out subsection (1). |
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| | Member’s explanatory statement
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| | To delete the requirement that the scheme can only be run by HMRC. |
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| Clause 11, page 6, line 29, after ‘HMRC’, insert ‘, the Charity Commission or any |
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| other government department.’. |
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| | Member’s explanatory statement
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| | Similar to purpose of amendment 15—to explore why only HMRC and not alternative bodies |
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| | should administer what is a small grants scheme. |
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