My Lords, the gift aid small donations scheme was announced as part of a package of measures to encourage charitable giving in the 2011 Budget. It is a complementary scheme to gift aid, which, as noble Lords will be aware, is one of the main tax reliefs available to charities...

My Lords, the gift aid small donations scheme was announced as part of a package of measures to encourage charitable giving in the 2011 Budget. It is a complementary scheme to gift aid, which, as noble Lords will be aware, is one of the main tax reliefs available to charities...

My Lords, first, I thank the noble Lord, Lord Hodgson, as through a small misunderstanding the names on the speakers list got put in the wrong order. I am not he. I also thank the Minister for introducing this welcome Bill.

The recent fall-off in charitable income—20% according to one recent...

My Lords, first, I thank the noble Lord, Lord Hodgson, as through a small misunderstanding the names on the speakers list got put in the wrong order. I am not he. I also thank the Minister for introducing this welcome Bill.

The recent fall-off in charitable income—20% according to one recent...

My Lords, this may be a slim Bill but, as has already been made clear, it is an important one and I warmly endorse the purposes behind it. I do so for the very obvious reason that it is common knowledge that fundraising for charities is not easy at present....

My Lords, this may be a slim Bill but, as has already been made clear, it is an important one and I warmly endorse the purposes behind it. I do so for the very obvious reason that it is common knowledge that fundraising for charities is not easy at present....

My Lords, I declare an interest. I am the owner of a consultancy third-sector business that works with a lot of charities and social enterprises. In that regard, I should say that when I sat down to look at a Bill about the governance of charities, tax and eligibility, I...

My Lords, I declare an interest. I am the owner of a consultancy third-sector business that works with a lot of charities and social enterprises. In that regard, I should say that when I sat down to look at a Bill about the governance of charities, tax and eligibility, I...

My Lords, I declare an interest as chairman of the Churches’ Legislation Advisory Service, which represents all the main Christian and Jewish communities in the UK. On behalf of them and these Benches I welcome this Bill.

It was clear from the start that the Bill, first published in the Commons,...

My Lords, I declare an interest as chairman of the Churches’ Legislation Advisory Service, which represents all the main Christian and Jewish communities in the UK. On behalf of them and these Benches I welcome this Bill.

It was clear from the start that the Bill, first published in the Commons,...

My Lords, I am extremely grateful to all noble Lords who have spoken in this debate. I am very pleased that we decided to postpone the Leveson debate because if we had not there would be about 50 people grumbling at the fact that I will now attempt to answer...

My Lords, I am extremely grateful to all noble Lords who have spoken in this debate. I am very pleased that we decided to postpone the Leveson debate because if we had not there would be about 50 people grumbling at the fact that I will now attempt to answer...

My Lords, could the Minister write to some of us to explain that point a little further?

My Lords, could the Minister write to some of us to explain that point a little further?

I would be only too pleased to write to all noble Lords here. Basically, it is the interaction of the general Gift Aid scheme and this particular element of it; but I will write to clarify that point absolutely.

The noble Lord, Lord Hodgson, asked again about the cost and whether...

I would be only too pleased to write to all noble Lords here. Basically, it is the interaction of the general Gift Aid scheme and this particular element of it; but I will write to clarify that point absolutely.

The noble Lord, Lord Hodgson, asked again about the cost and whether...

I did not hear the Minister address this directly but do I take it from the commencement date of the Act that gift aid under the new scheme will be available in the next financial year, starting 6 April 2013? Will it be in by then?

I did not hear the Minister address this directly but do I take it from the commencement date of the Act that gift aid under the new scheme will be available in the next financial year, starting 6 April 2013? Will it be in by then?

My Lords, I believe that it will be but, again, if I am mistaken, I will include that in the letter that I have already committed to write to the noble Lord.

We have sought to strike the right balance between effectiveness, accessibility and security, and I believe that we have...

My Lords, I believe that it will be but, again, if I am mistaken, I will include that in the letter that I have already committed to write to the noble Lord.

We have sought to strike the right balance between effectiveness, accessibility and security, and I believe that we have...

Second reading agreed to on question. Committee negatived. Standing Order 46 having been dispensed with, the Bill was read a third time and passed.

Second reading agreed to on question. Committee negatived. Standing Order 46 having been dispensed with, the Bill was read a third time and passed.

The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS).

The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS).

Clauses 14 to 21 agreed to. Government new clause 4 (Charity mergers: new charity taking over activities of one charity) and Government new clause 5 (Charity mergers: new charity taking over activities of several charities) agreed to. New clause 1 (Annual report), discussed with new clause 2 (Post-legislative review), negatived on division (5 votes to 10). New clause 3 (Complementary Gift Aid for small donations to small charities) debated and withdrawn. Bill, as amended, to be reported (Bill 85).

Clauses 14 to 21 agreed to. Government new clause 4 (Charity mergers: new charity taking over activities of one charity) and Government new clause 5 (Charity mergers: new charity taking over activities of several charities) agreed to. New clause 1 (Annual report), discussed with new clause 2 (Post-legislative review), negatived...

Written evidence reported to the House. Clauses 9 to 11 agreed to. Clause 12 disagreed to. Clause 13 agreed to. Clause 14 under consideration.

Written evidence reported to the House. Clauses 9 to 11 agreed to. Clause 12 disagreed to. Clause 13 agreed to. Clause 14 under consideration.

Government amendments to clauses 6 to 8 agreed to, with the clauses agreed to as amended. Clause 9 under consideration when the Committee adjourned.

Government amendments to clauses 6 to 8 agreed to, with the clauses agreed to as amended. Clause 9 under consideration when the Committee adjourned.

Written evidence reported to the House. Government amendments to clause 5 agreed to, with the clause agreed to as amended.

Written evidence reported to the House. Government amendments to clause 5 agreed to, with the clause agreed to as amended.

Clause 2 agreed to, with an amendment. Clause 3 agreed to. Schedule 1 agreed to. Clause 4 agreed to. Clause 5 under consideration.

Clause 2 agreed to, with an amendment. Clause 3 agreed to. Schedule 1 agreed to. Clause 4 agreed to. Clause 5 under consideration.

Written evidence reported to the House. Clause 1 agreed to. Clause 2 under consideration.

Written evidence reported to the House. Clause 1 agreed to. Clause 2 under consideration.

Clause 1 under consideration.

Clause 1 under consideration.