Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect on the financial wellbeing of charitable organisations of introducing a universal Gift Aid declaration database.

The Government is committed to supporting the vital work that charities do for the UK, which is why it provided £5.3 billion worth of tax reliefs to the sector and its donors in 2018/19, including over £1.3bn of Gift Aid.

No assessment has been made of the impact on charities regarding the proposal made in the report by the independent Charity Tax Commission published in July 2019 to introduce a universal Gift Aid declaration database.

The Government keeps all tax reliefs under review. However there are no plans to undertake a formal comprehensive review of charity taxation and reliefs.