Small Charitable Donations and Childcare Payments Bill

Explanatory Notes

Parliamentary approval for financial costs or for charges imposed

83 A money resolution was approved by the House of Commons on 11 October 2016 to cover increased expenditure under any other Act because of the potential increased expenditure by HMRC on top-up payments under the Gift Aid Small Donations Scheme as a result of clauses 1 to 4 of the Bill. Top-up payments are paid out of money provided by Parliament under section 43 of the Commissioners for Revenue and Customs Act 2005.


Prepared 16th November 2016