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| Clause 9, page 6, line 19, at end add— |
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| | (a) | The Treasury must, within 24 months of this Act coming into force, |
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| | prepare a report assessing the impact of the community buildings |
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| | provisions on the ability of charities to benefit from the Gift Aid Small |
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| | Donations Scheme and lay it before the House of Commons’. |
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| | Member’s explanatory statement
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| | This amendment seeks to require the Treasury to assess and report to the House of Commons on |
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| | the impact of the community buildings provisions on the ability of charities to benefit from the |
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| | GASDS within two years of the Act coming into force. |
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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 17—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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| Clause 11, page 7, line 5, at end insert— |
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| | ‘(f) | make provision in relation to the government department or organisation |
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| | with direct oversight of and responsibility for the top-up payments |
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| | Member’s explanatory statement
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| | Similar to purpose of amendment 17—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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| Clause 12, page 7, line 37, at end insert— |
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| | ‘(b) | or a charity merges with another charity,’. |
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| | Member’s explanatory statement
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| | This amendment seeks to clarify that merged charities will also be covered by Clause 12. |
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| Clause 17, page 9, line 18, at end insert— |
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| | ‘(e) | industrial and provident societies that operate as charities.’. |
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| | Member’s explanatory statement
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| | To ensure that charities incorporated as industrial and provident societies are eligible under |
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| Clause 17, page 9, line 23, leave out from ‘2011’ to end of line 26. |
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| | Member’s explanatory statement
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| | Sections 7 and 356 of the Charities Act 2011 already make the necessary provisions stated here. |
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| | Accordingly, the reference to the law of Scotland (and incidentally to the law of Northern Ireland) |
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| | in Clause 17 is supererogatory. |
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| To move the following Clause:— |
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| | ‘(1) | The Treasury must, within 12 months of this Act coming into force and annually |
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| | thereafter, prepare a report on the operation of the Small Charitable Donations |
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| | scheme and lay it before the House of Commons. |
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| | (2) | Each such report must provide details of— |
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| | (a) | the number of charities benefiting from the scheme; |
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| | (b) | total expenditure on the scheme; |
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| | (c) | the level of fraud in the scheme.’. |
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| To move the following Clause:— |
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| | ‘The Government shall, within two years of this Act coming into force, undertake |
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| | a review of its operation and lay a report of the review before the House of |
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| | Complementary Gift Aid for small donations to small charities |
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| To move the following Clause:— |
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| | ‘(1) | Smaller charities, community amateur sports clubs or recently established |
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| | charities, which do not meet the eligibility criteria in section (1) shall be eligible |
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| | to apply to HM Revenue and Customs for complementary Gift Aid for small |
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| | (2) | “Small donations” for the purposes of complementary Gift Aid shall be as |
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| | provided for in section 3 and the Schedule. |
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| | (3) | The maximum donations limit for complementary Gift Aid shall be £5,000. |
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| | (4) | The “connected charities” conditions in sections 4 and 5 shall also apply for |
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| | charities making claims for complementary Gift Aid for small donations. |
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| | (a) | HM Revenue and Customs may stipulate the supporting verification it |
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| | may require from relevant agencies or authorities or designated persons |
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| | in respect of any claims for complementary Gift Aid for small donations |
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| | (b) | such agencies, authorities or designated persons may include Charity |
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| | Commissions, local government officers, police or police and crime |
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| | commissioners or others designated by devolved administrations in |
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| | agreement with HM Revenue and Customs for these purposes. |
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| | (6) | This section shall come into force on 5 April 2014.’. |
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| | Member’s explanatory statement
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| | This would provide for a separate scheme of supporting payments from HM Revenue and Customs, |
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| | in the spirit of Gift Aid, to smaller or newer charities including those formed in response to a |
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| | Order of the House [4 September 2012] |
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| | That the following provisions shall apply to the Small Charitable Donations Bill— |
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| | 1. | The Bill shall be committed to a Public Bill Committee. |
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| | Proceedings in Public Bill Committee |
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| | 2. | Proceedings in the Public Bill Committee shall (so far as not previously |
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| | concluded) be brought to a conclusion on Tuesday 30 October 2012. |
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| | 3. | The Public Bill Committee shall have leave to sit twice on the first day on |
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| | Consideration and Third Reading |
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| | 4. | Proceedings on Consideration shall (so far as not previously concluded) be |
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| | brought to a conclusion one hour before the moment of interruption on the |
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| | day on which those proceedings are commenced. |
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| | 5. | Proceedings on Third Reading shall (so far as not previously concluded) be |
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| | brought to a conclusion at the moment of interruption on that day. |
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| | 6. | Standing Order No. 83B (Programming committees) shall not apply to |
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| | proceedings on Consideration and Third Reading. |
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| | 7. | Any other proceedings on the Bill (including any proceedings on |
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| | consideration of Lords Amendments or on any further messages from the |
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| | Lords) may be programmed. |
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| | Order of the Committee [16 OCTOBER 2012] |
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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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