The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011.
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.
Small Charitable Donations Bill (507 KB , PDF)
In the 2024 Autumn Budget the Chancellor announced the introduction of VAT on private school fees from 1 January 2025. This briefing discusses the background to the government's decision and the legislation to bring it into effect.
A general debate on the Grenfell Tower Inquiry Phase 2 Report is scheduled for 2 December 2024 in the Commons Chamber.
This Library briefing gives an overview of how the profits from North Sea oil and gas production are taxed, and how the fiscal regime has been reformed in recent years.
