Finances of the Monarchy
A research briefing on the Finances of the Monarchy, including the Sovereign Grant, Duchies of Lancaster and Cornwall and tax arrangements for members of the Royal Family.
Documents to download
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Small Charitable Donations Bill (507 KB , PDF)
The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011. The purpose of the scheme is to enable charities and community amateur sports clubs (CASCs) to claim a Gift Aid-style payment on small cash donations of up to £20 in circumstances where it would be difficult to obtain a Gift Aid declaration. In general, eligible charities and CASCs will be able to claim top-up payments on small donations totalling up to £5,000 a year.
Documents to download
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Small Charitable Donations Bill (507 KB , PDF)
Related posts
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The UK’s fiscal targets
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
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The creative industries tax reliefs: Policy and development
The creative industries tax reliefs allow companies involved in the production of several artistic outputs to reduce their corporation tax liability. The first one was the film tax relief, and it was introduced in 2007.
