To ask the Chancellor of the Exchequer if he will assess the merits of extending gift aid to not-for-profit agencies that reuse, reclaim and up-cycle redundant and surplus construction materials; and if he will make a statement. (277490)

The Treasury keeps all tax reliefs under review, but has no plans to extend Gift Aid beyond money donations to charities and community amateur sports clubs. Gift Aid is only available for gifts of money and extending it to donations of construction materials would increase complexity and add uncertainty over valuation issues.