The Bill has now completed its Commons stages and will be introduced into the House of Lords for consideration.
Summary of the Small Charitable Donations Bill
The Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced in the 2011 Budget.
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 up to £20 where it is often difficult to obtain a Gift Aid declaration.
In general, eligible charities and CASCs will be able to claim top-up payments on up to £5,000 small donations each year.
Progress of the Bill
The Small Charitable Donations Bill was introduced into the House of Commons on 21 June 2012 and received second reading on 4 September 2012.
The Bill was considered in a Public Bill Committee between 16 October to 30 October 2012.
Keep up to date with all the proceedings and documentation, including amendment papers, on the Small Charitable Donations Bill and find out how a Bill becomes an Act of Parliament.
House of Commons Library analysis
The House of Commons Library produces briefing papers to inform MPs of key issues. The papers contain factual information and a range of opinions on each subject, and aim to be politically impartial.
The Library published briefing papers for second reading and a report on the committee stage.
Report stage and third reading
The report stage gives MPs an opportunity, on the floor of the House, to consider further amendments (proposals for change) to a Bill which has been examined in a public bill committee.
There is no set time period between the end of committee stage and the start of the report stage.
What happens at report stage?
All MPs may speak and vote, for lengthy or complex Bills the debates may be spread over several days. All MPs can suggest amendments to the Bill or new clauses (parts) they think should be added.
What happens after report stage?
Report stage is usually followed immediately by debate on the Bill's third reading.
What happens at third reading?
Debate on the Bill is usually short, and limited to what is actually in the Bill, rather than, as at second reading, what might have been included. Amendments (proposals for change) cannot be made to a Bill at third reading in the Commons.
At the end of the debate, the House decides (votes on) whether to approve the third reading of the Bill.
What happens after third reading?
If the Bill started in the Commons it goes to the House of Lords for its first reading. If the Bill started in the Lords it will return to the House of Lords for consideration of any amendments the Commons have made.