The Queen has outlined the forthcoming legislative agenda for the Government in her speech to Parliament today. The full text of the speech and background briefs on each of the Bills proposed, are now available online.

Items likely to be most relevant to CTG members include:

Small Charitable Donations Bill

The purpose of the Bill is to implement reforms agreed following the consultation on simplifying the Gift Aid Small Donations Scheme. These reforms are intended to make it easier to claim and to allow more charities, particularly small or new charities, to benefit, while ensuring there is no additional administrative burden for charities.

Full details of the GASDS consultation, which closes on 1 July 2016, can be found here. CTG has welcomed many of the consultation proposals, which take forward a number of the key recommendations in CTG’s response to the Call for Evidence, including: a partial relaxation of the Gift Aid history requirement; clarification of the community buildings rules; and steps to future-proof the Scheme to accommodate new types of small donations. While the Scheme provides very useful relief – particularly for smaller charities – positive changes are required to improve uptake, which is still too low, and improve accessibility. We will continue to work with officials to improve guidance and ensure that there is less complexity for charities in the administration of the Scheme. We encourage members to send feedback on their own experiences so that this information can be represented in CTG’s consultation response.

Local Growth and Jobs Bill

This Bill will put in place the framework for the delivery of the Business Rates Retention scheme, and legislate for the set of responsibilities that will be devolved to local authorities as a result of the reforms. The Bill will strengthen the ability of local authorities to reduce the business rates tax rate and would give the ability to combined authority mayors to levy a supplement on business rates bills to fund new infrastructure projects, provided they have the support of the business community through the Local Enterprise Partnership.

CTG has welcomed assurances from Government that mandatory charity business rates relief will be protected, but we will be working to ensure that there are no other unintended consequences of full business rates retention by local authorities. This will include an assessment of the impact on discretionary rates relief.

Digital Economy Bill

This Bill includes provisions relating to Government data and digital services. This will hopefully lead to improved statistics as well as new online engagement with HMRC and other Government departments and agencies. The Bill’s substantive provisions related to arrangements for Higher Education would apply largely to England-only. The main exception to the England-only status is funding for research from Research Councils who operate across the UK.

CTG will be working with officials to determine the implications of the new digital tax accounts for charities and will be calling on HMRC to provide improved statistics and online engagement with charities.

Higher Education and Research Bill

This Bill is intended to make sure the UK research and innovation system is sufficiently strategic and agile to meet future challenges growth. This will make it easier and quicker for new high quality providers to start-up, achieve degree awarding powers and secure university status.

CTG will work with HEIs and research charities to assess the tax implications of any changes to funding and research structures.

Criminal Finances Bill

The Bill will introduce a criminal offence for corporations who fail to stop their staff facilitating tax evasion. It will also seek to improve the operation of the Suspicious Activity Reports (SARs) regime to encourage better use of public and private sector resources against the highest threats; to target entities that carry out money laundering instead of individual transactions; and to provide the National Crime Agency (NCA) with new powers. It will also aim to improve the ability of law enforcement agencies and courts to recover criminal assets more effectively, particularly in cases such as those linked to grand corruption.

CTG fully supports the Government’s efforts to tackle tax evasion and avoidance, but will work to ensure any associated legislation is proportionate and does not have any unintended consequences for charities.

Wales Bill

The Bill includes a provision to remove the requirement in the Wales Act 2014 for a referendum before a proportion of income tax is devolved.

CTG will ensure that the devolution of Welsh income tax powers are considered in the ongoing discussions on the implications for Gift Aid of tax devolution in Scotland, in order to future-proof any reforms.

Other Bills

• Bill of Rights
• Counter-Extremism and Safeguarding Bill
• Modern Transport Bill
• Neighbourhood Planning and Infrastructure Bill
• Better Markets Bill
• Bus Services Bill
• NHS (Overseas Visitors Charging) Bill
• Pensions Bill
• Children and Social Work Bill
• Education for All Bill
• Prison and Courts Reform
• National Citizen Service Bill
• Lifetime Savings Bill
• Soft Drinks Industry Levy
• Cultural Property (Armed Conflicts) Bill

Bills continuing from 2015/16 session

• High Speed Rail (London-West Midlands) Bill
• Investigatory Powers Bill
• Policing and Crime Bill

Law Commission Bills

• Draft Law of Property Bill – The Government will bring forward proposals to respond to the recommendations of the Law Commission’s report on Making land work: easements, covenants and profits á prendre (2011) to simplify the law around land ownership. This will be very important for charities with property interests.
• Intellectual Property (Unjustified Threats) Bill

Non-legislative Briefs

• National Security including the Armed Forces Covenant – this is a promise from the nation that those who serve or have served, and their families, are treated fairly. The Government is working with businesses, local authorities, charities and community organisations to support the forces through services, policy and projects. Last year the Government awarded over £100 million to schemes that benefit personnel, veterans and their families.
• Constitutional Affairs including Scotland – this is a commitment to work closely with the Scottish Government to implement the new powers in the Scotland Act 2016, which includes devolution of income tax powers.
• Home Building
• International Development Spending
• Life Chances Strategy
• Northern Powerhouse
• Seven day NHS
• UK economy and fiscal
• UK role in the world