You are here: Parliament home page > Parliamentary business > Business Papers > Public Bills before Parliament > Bill home page

Session 2012 - 13
Internet Publications
Other Bills before Parliament

 
 

173

 

SUPPLEMENT TO THE VOTES AND PROCEEDINGS

 
 

Monday 26 November 2012

 

Report Stage Proceedings

 

Small Charitable Donations Bill, As Amended

 

New Clauses

 

Annual Report

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Negatived on division  NC1

 

To move the following Clause:—

 

‘(1)    

The Treasury must, within 24 months of the Act coming into force and annually

 

thereafter, prepare a report on the Gift Aid Small Donations Scheme (GASDS)

 

and lay it before the House of Commons.

 

(2)    

Each such report must provide details of—

 

(a)    

the number of charities benefiting from the GASDS in—

 

(i)    

England;

 

(ii)    

Wales;

 

(iii)    

Scotland;

 

(iv)    

Northern Ireland;

 

(b)    

the number of charities benefiting from the GASDS that are—

 

(i)    

registered with the Charity Commission, Office of the Scottish

 

Charity Regulator, or the Charity Commission for Northern

 

Ireland, as appropriate;

 

(ii)    

exempt charities;

 

(iii)    

excepted charities;

 

(c)    

total expenditure on the GASDS; and

 

(d)    

the level of identified fraudulent claims in the GASDS.’.

 

 
 

Report Stage Proceedings: 26 November 2012              

174

 

Small Charitable Donations Bill, continued

 
 

Post-legislative review

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  NC2

 

To move the following Clause:—

 

‘The Government shall, within 24 months of this Act coming into force,

 

undertake a review of the operation and administration of the Gift Aid Small

 

Donations Scheme and lay a report of the review before the House of Commons.’.

 

 

Complementary gift aid for small donations to small charities

 

Mark Durkan

 

Not called  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)    

That 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, members of relevant professional bodies or others

 

designated by devolved administrations in agreement with HM Revenue

 

and Customs for these purposes.

 

(6)    

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

 

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Withdrawn  4

 

Page  1,  line  17  [Clause  1],  leave out ‘maximum donations limit’ and insert ‘the

 

specified amount.’.

 
 

Report Stage Proceedings: 26 November 2012              

175

 

Small Charitable Donations Bill, continued

 
 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  3

 

Page  1,  line  19  [Clause  1],  leave out subsections (4) and (5).

 

 

Mr Chancellor of the Exchequer

 

Agreed to  23

 

Page  2,  line  1  [Clause  1],  leave out ‘double’ and insert ‘10 times’.

 

Nigel Mills

 

Not called  1

 

Page  2,  line  1  [Clause  1],  leave out ‘double’ and insert ‘triple’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  9

 

Page  2,  line  7  [Clause  1],  leave out subsection (6) and insert—

 

‘(6)    

The “specified amount” for a charity for a tax year is (subject to section 2(1))—

 

(a)    

£5,000 for a charity eligible for the full specified amount; or

 

(b)    

£2,000 for a charity eligible for the reduced specified amount.’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  8

 

Page  2,  line  11  [Clause  2],  leave out subsection (1) and insert—

 

‘(1)    

A charity is an eligible charity for a tax year if—

 

(a)    

it has made a successful gift aid exemption claim in at least three of the

 

previous seven years. In such cases, a charity will be eligible for the full

 

specified amount; or

 

(b)    

it has made successful gift aid exemption claim in the previous year. In

 

such cases, a charity will be eligible for the reduced specified amount.

 

Mr Chancellor of the Exchequer

 

Agreed to  24

 

Page  2,  line  12  [Clause  2],  leave out ‘3 of the previous 7’ and insert ‘2 of the

 

previous 4’.

 

Dr Eilidh Whiteford

 

Not called  32

 

Page  2,  line  14  [Clause  2],  at end insert ‘or

 

(c)    

the charity is a “small charity”;

 

(d)    

the charity has been established for a specific event or project which has

 

concluded.’.

 

Mr Chancellor of the Exchequer

 

Agreed to  25

 

Page  2,  line  16  [Clause  2],  leave out ‘3’ and insert ‘2’.

 
 

Report Stage Proceedings: 26 November 2012              

176

 

Small Charitable Donations Bill, continued

 
 

Mr Chancellor of the Exchequer

 

Agreed to  26

 

Page  2,  line  22  [Clause  2],  leave out ‘2 tax years’ and insert ‘tax year’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  10

 

Page  2,  line  26  [Clause  2],  leave out paragraph (a).

 

Mr Chancellor of the Exchequer

 

Agreed to  27

 

Page  2,  line  26  [Clause  2],  leave out ‘3’ and insert ‘2’.

 

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  11

 

Page  3,  line  9  [Clause  4],  leave out paragraph (b) and insert—

 

‘(b)    

are eligible for the same rate of specified amount (subject to section 2(1))

 

for the tax year.’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  5

 

Page  3,  line  13  [Clause  4],  leave out ‘for the purposes of section 1(4)’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  12

 

Page  3,  line  15  [Clause  4],  leave out paragraph (a) and insert—

 

‘(a)    

the specified amount (subject to section 2(1)), divided by’.

 

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  6

 

Page  4,  line  27  [Clause  6],  leave out ‘for the purposes of section 1(4)’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  17

 

Page  4,  line  38  [Clause  6],  leave out paragraph (a) and insert—

 

‘(a)    

the sum of the small donations that are made to the charity in the

 

community building in the tax year, or’.

 
 

Report Stage Proceedings: 26 November 2012              

177

 

Small Charitable Donations Bill, continued

 
 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  13

 

Page  4,  line  41  [Clause  6],  leave out paragraph (b) and insert—

 

‘(b)    

if less, the specified amount (subject to section 2(1))’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  14

 

Page  4,  line  45  [Clause  6],  leave out paragraph (b) and insert—

 

‘(b)    

if less, the specified amount (subject to section 2(1))’.

 

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  18

 

Page  5,  line  3  [Clause  6],  leave out ‘by group members while it is running

 

charitable activities in the buildings’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  19

 

Page  5,  line  5  [Clause  6],  leave out subsection (6).

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  20

 

Page  5  [Clause  7],  leave out lines 20 and 21.

 

Mr Chancellor of the Exchequer

 

Agreed to  28

 

Page  5,  line  24  [Clause  7],  leave out ‘HMRC’ and insert ‘The Treasury’.

 

 

Mr Chancellor of the Exchequer

 

Agreed to  29

 

Page  6,  line  4  [Clause  8],  leave out ‘HMRC’ and insert ‘The Treasury’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  15

 

Page  6,  line  20  [Clause  9],  leave out paragraph (a) and insert—

 

‘(a)    

two or more charities (“connected eligible charities”) are connected with

 

one another in a tax year and are charities eligible for the same rate of the

 

specified amount (subject to section 2(1)) for the tax year, and’.

 
 

Report Stage Proceedings: 26 November 2012              

178

 

Small Charitable Donations Bill, continued

 
 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  7

 

Page  6,  line  29  [Clause  9],  leave out ‘for the purposes of section 1(4)’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  16

 

Page  6,  line  37  [Clause  9],  leave out paragraph (b) and insert—

 

‘(b)    

if less, the specified amount (subject to section 2(1))’.

 

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  21

 

Page  7,  line  10  [Clause  9],  at end add—

 

‘(8)    

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

 

report assessing the impact of—

 

(a)    

the connected charities provisions; and

 

(b)    

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.’.

 

 

Mr Chancellor of the Exchequer

 

Agreed to  30

 

Page  11,  line  5  [Clause  14],  at end insert—

 

‘(1A)    

The Treasury may by order amend this Act for the purpose of—

 

(a)    

amending the gift aid matching rule;

 

(b)    

abolishing that rule;

 

(c)    

reinstating that rule (if previously abolished), with or without

 

amendment.

 

(1B)    

In subsection (1A) “the gift aid matching rule” means the rule that limits the

 

amount of top-up payments to which a charity is entitled by reference to the

 

amount of gifts made to the charity in respect of which it has made successful gift

 

aid exemption claims.’.

 

Mr Chancellor of the Exchequer

 

Agreed to  31

 

Page  11,  line  5  [Clause  14],  at end insert—

 

‘(1C)    

The Treasury may by order amend section 2 (meaning of “eligible charity”).

 

(1D)    

Section 2, as amended by an order under subsection (1C), must as a minimum

 

include a condition requiring the making of a successful gift aid exemption claim

 

in a previous tax year.’.

 

 
 

Report Stage Proceedings: 26 November 2012              

179

 

Small Charitable Donations Bill, continued

 
 

Dr Eilidh Whiteford

 

Not called  33

 

Page  12,  line  20  [Clause  18],  at end insert—

 

‘“small charity” means a charity whose gross income for a tax year is no

 

more than £25,000.’.

 

 

Dr Eilidh Whiteford

 

Withdrawn  34

 

Page  14,  line  4  [Schedule  1],  leave out ‘in cash’.

 

Dr Eilidh Whiteford

 

Not called  35

 

Page  14,  line  5  [Schedule  1],  leave out ‘of cash’.

 

Dr Eilidh Whiteford

 

Not called  36

 

Page  14,  line  9  [Schedule  1],  leave out ‘“cash” means coins and notes in any

 

currency’.

 

Cathy Jamieson

 

Mr Gareth Thomas

 

Not called  22

 

Page  14  [Schedule  1],  leave out line 9 and insert—

 

‘“cash” means coins, notes, cheques and money donated electronically in

 

any currency.’.

 

Nigel Mills

 

Not called  2

 

Page  14,  line  9  [Schedule  1],  after ‘currency’, insert ‘and any equivalent electronic

 

payment as may from time to time be prescribed by the Treasury by order.’.

 

Dr Eilidh Whiteford

 

Not called  37

 

Page  14,  line  16  [Schedule  1],  leave out ‘cash’ and insert ‘gift’.

 

Bill read the third time, and passed.

 

 
contents
 
© Parliamentary copyright
Revised 27 November 2012