House of Commons Amendments

Session 2012 - 13
Internet Publications
Other Bills before Parliament

Public Bill Committee: 23 October 2012
36

Small Charitable Donations Bill, continued

Cathy Jamieson

Mr Gareth Thomas

31

Clause  9,  page  6,  line  19,  at end add—

‘(8)

(a)
The Treasury must, within 24 months of this Act coming into force,

prepare a report assessing the impact of the community buildings

provisions on the ability of charities to benefit from the Gift Aid Small

Donations Scheme and lay it before the House of Commons’.

Member’s explanatory statement

This amendment seeks to require the Treasury to assess and report to the House of Commons on

the impact of the community buildings provisions on the ability of charities to benefit from the

GASDS within two years of the Act coming into force.

Mr Gareth Thomas

Cathy Jamieson

17

Clause  11,  page  6,  line  28,  leave out subsection (1).

Member’s explanatory statement

To delete the requirement that the scheme can only be run by HMRC.

Mr Gareth Thomas

Cathy Jamieson

24

Clause  11,  page  6,  line  29,  after ‘HMRC’, insert ‘, the Charity Commission or any

other government department.’.

Member’s explanatory statement

Similar to purpose of amendment 17—to explore why only HMRC and not alternative bodies

should administer what is a small grants scheme.

Mr Gareth Thomas

Cathy Jamieson

25

Clause  11,  page  7,  line  5,  at end insert—

‘(f)
make provision in relation to the government department or organisation

with direct oversight of and responsibility for the top-up payments

scheme.’.

Member’s explanatory statement

Similar to purpose of amendment 17—to explore why only HMRC and not alternative bodies

should administer what is a small grants scheme.

Public Bill Committee: 23 October 2012
37

Small Charitable Donations Bill, continued

Cathy Jamieson

Mr Gareth Thomas

32

Clause  12,  page  7,  line  37,  at end insert—

‘(b)
or a charity merges with another charity,’.

Member’s explanatory statement

This amendment seeks to clarify that merged charities will also be covered by Clause 12.

Mr Gareth Thomas

Cathy Jamieson

34


Clause  17,  page  9,  line  18,  at end insert—

‘(e)
industrial and provident societies that operate as charities.’.

Member’s explanatory statement

To ensure that charities incorporated as industrial and provident societies are eligible under

GASDS.

Cathy Jamieson

Mr Gareth Thomas

33

Clause  17,  page  9,  line  23,  leave out from ‘2011’ to end of line 26.

Member’s explanatory statement

Sections 7 and 356 of the Charities Act 2011 already make the necessary provisions stated here.

Accordingly, the reference to the law of Scotland (and incidentally to the law of Northern Ireland)

in Clause 17 is supererogatory.

New Clauses

Annual report

Mr Gareth Thomas

Cathy Jamieson

NC1


To move the following Clause:—

‘(1)
The Treasury must, within 12 months of this Act coming into force and annually

thereafter, prepare a report on the operation of the Small Charitable Donations

scheme and lay it before the House of Commons.

(2)
Each such report must provide details of—

(a)
the number of charities benefiting from the scheme;

(b)
total expenditure on the scheme;

(c)
the level of fraud in the scheme.’.

Public Bill Committee: 23 October 2012
38

Small Charitable Donations Bill, continued

Post-legislative review

Mr Gareth Thomas

Cathy Jamieson

NC2


To move the following Clause:—

‘The Government shall, within two years of this Act coming into force, undertake

a review of its operation and lay a report of the review before the House of

Commons.’.

Complementary Gift Aid for small donations to small charities

Mark Durkan

NC3


To move the following Clause:—

‘(1)
Smaller charities, community amateur sports clubs or recently established

charities, which do not meet the eligibility criteria in section (1) shall be eligible

to apply to HM Revenue and Customs for complementary Gift Aid for small

donations.

(2)
“Small donations” for the purposes of complementary Gift Aid shall be as

provided for in section 3 and the Schedule.

(3)
The maximum donations limit for complementary Gift Aid shall be £5,000.

(4)
The “connected charities” conditions in sections 4 and 5 shall also apply for

charities making claims for complementary Gift Aid for small donations.

(5)

(a)
HM Revenue and Customs may stipulate the supporting verification it

may require from relevant agencies or authorities or designated persons

in respect of any claims for complementary Gift Aid for small donations

to small charities;

(b)
such agencies, authorities or designated persons may include Charity

Commissions, local government officers, police or police and crime

commissioners or others designated by devolved administrations in

agreement with HM Revenue and Customs for these purposes.

(6)
This section shall come into force on 5 April 2014.’.

Member’s explanatory statement

This would provide for a separate scheme of supporting payments from HM Revenue and Customs,

in the spirit of Gift Aid, to smaller or newer charities including those formed in response to a

particular event.

Order of the House [4 September 2012]

That the following provisions shall apply to the Small Charitable Donations Bill—

Committal

1.
The Bill shall be committed to a Public Bill Committee.

Proceedings in Public Bill Committee

2.
Proceedings in the Public Bill Committee shall (so far as not previously

Public Bill Committee: 23 October 2012
39

Small Charitable Donations Bill, continued

concluded) be brought to a conclusion on Tuesday 30 October 2012.

3.
The Public Bill Committee shall have leave to sit twice on the first day on

which it meets.

Consideration and Third Reading

4.
Proceedings on Consideration shall (so far as not previously concluded) be

brought to a conclusion one hour before the moment of interruption on the

day on which those proceedings are commenced.

5.
Proceedings on Third Reading shall (so far as not previously concluded) be

brought to a conclusion at the moment of interruption on that day.

6.
Standing Order No. 83B (Programming committees) shall not apply to

proceedings on Consideration and Third Reading.

Other proceedings

7.
Any other proceedings on the Bill (including any proceedings on

consideration of Lords Amendments or on any further messages from the

Lords) may be programmed.

Order of the Committee [16 OCTOBER 2012]

That—

(1)
the Committee shall (in addition to its first meeting at 8.55 am on Tuesday 16

October) meet—

(a)
at 2.00 pm on Tuesday 16 October;

(b)
at 11.30 am and 2.00 pm on Thursday 18 October;

(c)
at 8.55 am and 2.00 pm on Tuesday 23 October;

(d)
at 11.30 am and 2.00 pm on Thursday 25 October;

(e)
at 8.55 am and 2.00 pm on Tuesday 30 October;

(2)
the Committee shall hear oral evidence on Tuesday 16 October in accordance

with the following Table:

      TABLE

Time
Witness

Until no later than 10.00 am
The United Synagogue;

Stewardship;

The Church of England

Until no later than 11.00 am
National Council for Voluntary

Organisations;

Charity Tax Group;

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;

WaveLength;

National Trust

Until no later than 4.00 pm
Charities Aid Foundation;

Charity Finance Group;

Institute of Fundraising

Until no later than 4.45 pm
HM Treasury;

HM Revenue and Customs

Public Bill Committee: 23 October 2012
40

Small Charitable Donations Bill, continued

(3)
proceedings on consideration of the Bill in Committee shall be taken in the

following order: Clauses 1 to 3; the Schedule; Clauses 4 to 21; new Clauses;

new Schedules; remaining proceedings on the Bill.

(4)
the proceedings shall (so far as not previously concluded) be brought to a

conclusion at 8.00 pm on Tuesday 30 October.



© Parliamentary copyright	Revised 23 October 2012