HC Deb 15 December 1970 vol 808 cc1110-1
30. Mr. Kenneth Baker

asked the Chancellor of the Exchequer whether he will consider making charitable donations by individuals allowable against their tax.

Mr. Maurice Macmillan

I have noted my hon. Friend's suggestion.

Mr. Baker

As Government policy is to stimulate the contribution which private agencies like charities can make to our national life, may I press my hon. Friend to view the suggestion very favourably, as it would considerably stimulate charitable efforts?

Mr. Macmillan

There are considerable difficulties in the face of my hon. Friend's suggestion, and there are other ways of achieving the same purposes which we all have in mind. I have noted my hon. Friend's suggestion. I do not think that he would expect me to say more at this stage.

Mr. David James

Will my right hon. Friend bear in mind the merit of including surtax as a tax against which donations to charities can be charged? There are bodies like county naturalists' trusts, historic church trusts and so on which one could assist if such alleviation of tax existed.

Mr. Macmillan

That rather enlarges the question, but I have noted my hon. Friend's suggestion.