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| | | (a) | amending the gift aid matching rule; |
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| | | (b) | abolishing that rule; |
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| | | (c) | reinstating that rule (if previously abolished), with or without |
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| | | (1B) | In subsection (1A) “the gift aid matching rule” means the rule that limits the |
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| | | amount of top-up payments to which a charity is entitled by reference to the |
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| | | amount of gifts made to the charity in respect of which it has made successful gift |
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| | | Member’s explanatory statement
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| | | This amendment gives the Treasury power by order to amend the gift aid matching rule (see clause |
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| | | 1(3), (4)(a) and (5)), to abolish the rule or to reinstate it. The order would be made by statutory |
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| | | instrument subject to draft affirmative procedure in this House (clause 17). |
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| | Mr Chancellor of the Exchequer |
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| Page 11, line 5 [Clause 14], at end insert— |
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| | | ‘(1C) | The Treasury may by order amend section 2 (meaning of “eligible charity”). |
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| | | (1D) | Section 2, as amended by an order under subsection (1C), must as a minimum |
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| | | include a condition requiring the making of a successful gift aid exemption claim |
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| | | in a previous tax year.’. |
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| | | Member’s explanatory statement
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| | | This amendment gives the Treasury power by order to alter the eligibility rules in clause 2. But the |
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| | | altered rules must include a condition requiring the making of previous gift aid claims. The order |
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| | | would be made by statutory instrument subject to draft affirmative procedure in this House |
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| | | Page 11, line 20 [Clause 18], at end insert— |
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| | | ‘“small charity” means a charity whose gross income for a tax year is no |
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| | | Member’s explanatory statement
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| | | This amendment defines a small charity as one whose gross income for a tax year is no more than |
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| | | £25,000. This figure is consistent with that given for lower-income charities in the Charities Act |
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| | | 2011 and the Office of the Scottish Charity Regulator’s Routine Monitoring Policy. |
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| | | Page 14, line 4 [Schedule 1], leave out ‘in cash’. |
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| | | Member’s explanatory statement
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| | | This amendment allows for gifts made by contactless cash card and mobile telephone transactions |
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| | | where it is impractical to obtain a gift aid declaration. |
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| | | Page 14, line 5 [Schedule 1], leave out ‘of cash’. |
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| | | Member’s explanatory statement
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| | | Consequential on amendment 34. |
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| | | Page 14, line 9 [Schedule 1], leave out ‘“cash” means coins and notes in any |
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| | | Member’s explanatory statement
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| | | Consequential on amendment 34. |
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| | | Page 14 [Schedule 1], leave out line 9 and insert— |
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| | | ‘“cash” means coins, notes, cheques and money donated electronically in |
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| | | Member’s explanatory statement
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| | | This amendment seeks to include non-cash donations within the Gift Aid Small Donations Scheme. |
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| | Page 14, line 9 [Schedule 1], after ‘currency’, insert ‘and any equivalent electronic |
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| | payment as may from time to time be prescribed by the Treasury by order.’. |
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| | | Member’s explanatory statement
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| | | To future proof the Bill by enabling the Treasury to allow electronic payments to be treated as al |
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| | | Page 14, line 16 [Schedule 1], leave out ‘cash’ and insert ‘gift’. |
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| | | Member’s explanatory statement
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| | | Consequential on amendment 34. |
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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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