HC Deb 06 November 1986 vol 103 cc517-8W
25. Mr. Leigh

asked the Chancellor of the Exchequer what information he has on the growth of tax-relieved giving to charities between 1978 and 1985.

32. Mr. Merchant

asked the Chancellor of the Exchequer what has been the effect of his policies to facilitate charitable giving on the level of giving to charities in real terms between 1978 and 1985.

Mr. Ian Stewart

After allowing for inflation, covenanted giving increased by nearly 60 per cent. from 1978 to 1985 and bequests to charities increased by 140 per cent.

51. Mr. Ernie Ross

asked the Chancellor of the Exchequer when he intends to introduce regulations governing payroll giving to charities, in accordance with the Finance Act 1986.

Mr. Ian Stewart

The regulations were published in draft on 28 October. Comments on the draft have been invited by 19 November. The Government intend to lay the regulations as soon as possible thereafter, once we have taken account of these comments.

54. Mr. Maclean

asked the Chancellor of the Exchequer if he will make a statement on the operation of his tax incentive scheme for charities.

Mr. Ian Stewart

Tax relief for payroll giving to charities starts in April 1987. The other new reliefs in this year's Finance Act to encourage charitable giving are already in operation and I hope that donors and charities will take full advantage of them.