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United Kingdom · Question · Written question

UIN 82014

Charitable Donations

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

14 October 2025

Last action

20 October 2025 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

20 October 2025

Summary

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changing from a motive or purpose test to an outcome test as outlined in the draft Finance Bill 2025–26 on the volume of charity donations.

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Timeline

  1. 14 October 2025

    Written question

    To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changing from a motive or purpose test to an outcome test as outlined in the draft Finance Bill 2025–26 on the volume of charity donations.

    Source: Commons

  2. 20 October 2025

    Answer

    Charities rightly enjoy generous tax reliefs. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements ...

    Source: Written answer

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