Second reading of Small Charitable Donations Bill

05 September 2012

Economic Secretary to the Treasury, Chloe Smith introduced the second reading of the Small Charitable Donations Bill in the House of Commons on Tuesday 4 September 2012

The Bill passed without a division and will now be considered by a Public Bill Committee. Cathy Jamieson, Shadow Minister for the Treasury responded on behalf of the Opposition.

Watch and read the second reading debate and the views expressed by MPs on Parliament TV and in Commons Hansard.

Have your say

The Bill has now been sent to a Public Bill Committee for scrutiny and there is a call for written evidence.

Do you have relevant expertise and experience or a special interest in the Government's Small Charitable Donations Bill? If so, you can submit your views in writing to the House of Commons Public Bill Committee which is going to consider this Bill.

Deadline for submissions

The Public Bill Committee is now able to receive written evidence. The sooner you send in your submission, the more time the Committee will have to take it into consideration. The Committee is expected to meet for the first time on Tuesday 16 October; it will stop receiving written evidence at the end of the Committee stage on Tuesday 30 October.

Guidance for submitting written evidence

Summary of the 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. 

Keep up to date with all the proceedings and documentation 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 produce briefing papers to inform MPs of key issues. The Library published a briefing paper for second reading.

Second reading

Second reading is the first opportunity for MPs to debate the main principles of the Bill. It usually takes place no sooner than two weekends after first reading.

What happens at second reading?

The Government minister, spokesperson or MP responsible for the Bill opens the second reading debate. The official Opposition spokesperson responds with their views on the Bill.

The debate continues with other Opposition parties and backbench MPs giving their opinions. At the end of the debate, the Commons decides whether the Bill should be given its second reading by voting, meaning it can proceed to the next stage.

What happens after second reading?

The Bill proceeds to committee stage and will be considered in a Public Bill Committee. Each clause (part) and any amendments (proposals for change) to the Bill may be debated.

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