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New Clause 1 — Annual Report

Part of Small Charitable Donations Bill – in the House of Commons at 6:15 pm on 26th November 2012.

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Photo of Martin Horwood Martin Horwood Liberal Democrat, Cheltenham 6:15 pm, 26th November 2012

Is it the hon. Lady’s understanding that Government amendment 31, which seems to allow some flexibility for subsequent changes of the rules, nevertheless—according to the explanatory statement in the notes—insists that previous gift aid claims have to have been made, which of course may well preclude large numbers of the very small charities that the Minister presumably wants to help? Therefore it will still work against the interests of some of the smallest charities, and I am personally very disappointed that an amendment with more flexibility has not been tabled.