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1

 

SUPPLEMENT TO THE VOTES AND PROCEEDINGS

 
 

Tuesday 15 November 2016

 

Report Stage Proceedings

 

Small Charitable Donations and Childcare


 

Payments Bill


 

Glossary

 

This document shows the fate of each clause, schedule, amendment and new clause.

 

The following terms are used:

 

Agreed to: agreed without a vote.

 

Agreed to on division: agreed following a vote.

 

Negatived: rejected without a vote.

 

Negatived on division: rejected following a vote.

 

Not called: debated in a group of amendments, but not put to a decision.

 

Not moved: not debated or put to a decision.

 

Withdrawn after debate: moved and debated but then withdrawn, so not put to a decision.

 

Not selected: not chosen for debate by the Speaker.

 

 


 

New Clauses

 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

Withdrawn  NC1

 

To move the following Clause—

 

         

“Prevention of fraud and abuse of small donations scheme

 

(1)    

The Small Charitable Donations Act 2012 is amended as follows.

 

(2)    

After section 16, insert the following—

 

“16A  

Prevention of fraud and abuse of small donations scheme

 

(1)    

Her Majesty’s Revenue and Customs must, in respect of each tax year

 

beginning with 2017-18, prepare an annual report specifying—


 
 

Report Stage Proceedings: 15 November 2016              

2

 

Small Charitable Donations and Childcare , continued

 
 

(a)    

the number of penalties imposed under this Act,

 

(b)    

the circumstances giving rise to the imposition of such penalties,

 

(c)    

its assessment of the extent to which charities have been

 

established or operated for the primary purpose of securing

 

benefits from the small donations scheme, and

 

(d)    

its assessment of the evidence available on the role of the gift aid

 

matching rule in preventing fraud and abuse.

 

(2)    

A report prepared under subsection (1) must be laid before each House of

 

Parliament by the Chancellor of the Exchequer.

 

(3)    

In this section, “the gift aid matching rule” has the same meaning as in

 

section 14(3).”

 


 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

Not called  NC2

 

To move the following Clause—

 

         

“Review of operation of gift aid matching rule

 

(1)    

The Small Charitable Donations Act 2012 is amended as follows.

 

(2)    

After section 16, insert the following—

 

“16A  

Review of operation of gift aid matching rule

 

(1)    

The Chancellor of the Exchequer shall, no later than the end of the 2017-

 

18 tax year, undertake a review of the operation of the gift aid matching

 

rule.

 

(2)    

As part of the review of under subsection (1), the Chancellor of the

 

Exchequer shall consult charities and other organisations that he

 

considers relevant about—

 

(a)    

the role of the gift aid matching rule in preventing fraud and

 

abuse, and

 

(b)    

the appropriateness of the Treasury exercising its order-making

 

powers under section 14(2).

 

(3)    

A report of the review undertaken in accordance with this section must

 

be laid before each House of Parliament by the Chancellor of the

 

Exchequer.

 

(4)    

In this section, “the gift aid matching rule” has the same meaning as in

 

section 14(3).”

 



 
 

Report Stage Proceedings: 15 November 2016              

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Small Charitable Donations and Childcare , continued

 
 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

Negatived on division  NC3

 

To move the following Clause—

 

         

“Regulations on local branches and groups

 

(1)    

The Small Charitable Donations Act 2012 is amended as set out in subsections

 

(2) and (3).

 

(2)    

After section 5(1) (general provisions on meaning of “connected”), insert—

 

“(1A)    

This section is subject to the provisions of regulations made under section

 

5A (regulations on local branches and groups).”

 

(3)    

After section 5, insert the following—

 

“5A    

Regulations on local branches and groups

 

(1)    

The Treasury shall by regulations prescribe organisations in which local

 

or regional branches or groups may not be considered to be connected for

 

the purposes of sections 4 and 5.

 

(2)    

The Treasury shall publish the first set of draft regulations made under

 

subsection (1) no later than 31 October 2017.

 

(3)    

Before publishing draft regulations under this section, the Treasury shall

 

consult—

 

(a)    

the Scout Association;

 

(b)    

the Guide Association;

 

(c)    

the Combined Cadet Force Association; and

 

(d)    

such other organisations as appear to the Treasury to be

 

relevant.”

 


 

Kirsty Blackman

 

Roger Mullin

 

Negatived on division  NC4

 

To move the following Clause—

 

         

“Abolition of Gift Aid donations threshold

 

(1)    

The Chancellor of the Exchequer must carry out an assessment of the impact on

 

charities and Community Amateur Sports Clubs of amending the Gift Aid Small

 

Donations Scheme so as to remove the 10% Gift Aid donations threshold that

 

must be met in order to access the Gift Aid Small Donations Scheme, including

 

an assessment of the differential impact on different sizes of charities and

 

Community Amateur Sports Clubs concerned.

 

(2)    

The Chancellor of the Exchequer must lay a report of the assessment before the

 

House of Commons within six months of the passing of this Act.”

 

 



 
 

Report Stage Proceedings: 15 November 2016              

4

 

Small Charitable Donations and Childcare , continued

 
 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

Negatived on division  1

 

Clause  2,  page  2,  leave out lines 1 to 6 and insert—

 

“(a)    

in the heading after “small”, delete “cash payment” and insert

 

“donation”;

 

(b)    

in sub-paragraph (1) omit the words “in cash”;

 

(c)    

after that sub-paragraph insert—

 

“(1A)    

The gift must be made

 

(a)    

in cash;

 

(b)    

by cheque;

 

(c)    

by electronic communication; or

 

(d)    

by a contactless payment.”

 

(d)    

in sub-paragraph (3) after the definition of “cash” insert—

 

    

”cheque” means a written order instructing a bank to pay upon its

 

presentation to the person designated in it, or the to the person possessing

 

it, a certain sum of money from the account of the person who draws it;

 

    

“electronic communication” means a payment made via the internet or

 

text message.”

 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

Not called  2

 

Clause  2,  page  2,  line  6,  at end insert—

 

“or

 

(c)    

by a comparable method prescribed by the Treasury by regulations.”

 

Bill read the third time, and passed.

 


 

 

Revised 15 November 2016