Session 2012 - 13
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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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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.

 


 
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Revised 23 October 2012