Overview

This bill amends the Small Charitable Donations Act 2012 and the Childcare Payments Act 2014. Key changes include updating definitions related to eligible charities and small donations, altering regulations for charities operating in multiple community buildings, and adjusting the timeframe for childcare payment entitlements and application processes.

Description

Small Charitable Donations:

The bill modifies the definition of "eligible charity," allowing for contactless payments as "small donations," and clarifies rules for charities operating in multiple community buildings. It simplifies the process for determining the total amount of small donations eligible for tax relief and addresses how multiple connected charities operating in community buildings can claim this relief. Specific changes relate to the definition of "small donation" allowing for contactless payments as well as the criteria for how a charity is defined.

Childcare Payments:

The bill extends the period for childcare payment entitlements from one to two months and updates regulations regarding the form and manner of applications for both payments and reviews of decisions.

Government Spending

The bill is expected to have a minimal impact on government spending. The changes are primarily administrative and aim to clarify existing regulations rather than introduce major new financial commitments.

Groups Affected

• Charities: The changes to the definition of eligible charities and the rules surrounding small donations will affect how charities can claim tax relief.
• Individuals making small charitable donations: The inclusion of contactless payments broadens the methods for making eligible donations.
• Parents receiving childcare payments: The extension of entitlement periods to two months benefits parents.
• HMRC: HMRC will need to implement the administrative changes outlined in the bill.

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