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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 Order of the |
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| | Committee [16 October 2012]. |
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| | Amendment (No. 2) proposed, in 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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5 | | (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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10 | | (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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15 | | (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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20 | | (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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25 | | (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).’.(Sajid Javid). |
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| | Question proposed, That the Amendment be made. |
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| | As an Amendment to Sajid Javid’s proposed Amendment (No. 2):— |
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| Line 24, leave out subparagraphs (b) and (c). |
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| | Member’s explanatory statement
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| | This amendment has the effect of broadening the number of organisations eligible for the GASDS |
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| | by removing the stated parts of section 993 of the Income Tax Act 2007 from the definition of |
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| | ‘connected for the purposes of the Bill. |
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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 charities’ |
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| | for the purposes of the Bill. Such an order would be made by statutory instrument subject to the |
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| | draft affirmative procedure in this House (see Clause 16). |
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| Clause 6, page 4, line 10, leave out paragraph (a) and insert— |
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| | ‘(a) | the sum of the small donations that are made to the charity in the tax year |
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| | for the purposes of running the charity’s charitable activities from a |
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| | Member’s explanatory statement
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| | This amendment seeks to remove the requirement that donations can only be made in the |
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| | community building while it is running its charitable activities. |
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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 14, leave out subsections (4) and (5). |
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| | Member’s explanatory statement
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| | This amendment is consequential on amendment 27. |
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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, leave out lines 24 to 42 and insert— |
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| | ‘7 | Meaning of “running charitable activities from a community building” etc |
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| | (1) | For the purposes of this Act a charity “runs” charitable activities from a |
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| | community building in a tax year if the activity is of a kind that the charity makes |
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| | available to the public or a section of the public.’. |
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| | Member’s explanatory statement
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| | This amendment is consequential on amendment 27 and also seeks to amend the meaning of |
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| | ‘running charitable activities from a community building’ by removing from it the requirement that |
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| | 10 or more people must be present in a community building on six or more occasions. |
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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, leave out lines 5 to 8 and insert— |
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| | ‘(1) | In this Act “community building”— |
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| | (a) | means a building (such as a village hall, town hall or place of worship), |
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| | or those parts of it, to which the public or a section of the public have |
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| | access at some or all times, or |
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| | (b) | for charities that do not run their charitable activities in a community |
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| | building, a building (such as an office), or those parts of it, from which a |
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| | charity runs its charitable activities, but’. |
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| | Member’s explanatory statement
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| | This amendment is consequential on amendment 29 and clarifies that charities that do not run their |
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| | services in a building that the public has access to, but instead run them outside the building, for |
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| | example meals on wheels services, are able to benefit from the GASDS. |
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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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5 | | 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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| | As an Amendment to Sajid Javid’s proposed Amendment (No. 12):— |
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| Line 2, leave out ‘residential purposes or’. |
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| | Member’s explanatory statement
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| | This amendment has the effect of including residential premises within the definition of |
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| | ‘community buildings’ for the purposes of the Bill. |
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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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