‘(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.’ —(Kirsty Blackman.)
Charities and CASCs must give gift aid exemption claims on donations received in order to make a claim under the Gift Aid Small Donations Scheme. The total gift aid donations must be at least 10% of the amount of the small donations on which top-up payments are claimed. This new clause would require the Chancellor to assess the impact of abolishing this requirement.
Brought up, and read the First time.
Question put, That the clause be read a Second time.
The House divided:
Ayes 256, Noes 287.