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Gift Aid

Volume 457: debated on Wednesday 7 March 2007

To ask the Chancellor of the Duchy of Lancaster what assessment the Charity Commission has made of the effect of the extension of Gift Aid tax relief on levels of charitable giving. (124348)

The Charity Commission has not made any assessment of this kind as it is the responsibility of the HMRC to assess the effect of Gift Aid tax relief. HMRC has published research on levels of charitable giving, “Individuals’ Donations to Charities and their Use of Tax Relief.”

A copy of the research reports can be found on the HMRC website at www.hmrc.gov.uk/research/rep9-main.pdf. Copies will be made available in the Library for the reference of Members.