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‘(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—
(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.’.—(Cathy Jamieson.)
Brought up, and read the First time.