Written question asked by Lord Spellar (Labour) on Monday, 16 April 2012, in the House of Commons. It was due for an answer on Wednesday, 18 April 2012. It was answered by David Gauke (Conservative) on Monday, 30 April 2012 on behalf of the Treasury.

Tax Allowances: Charities

Question: To ask the Chancellor of the Exchequer what steps he plans to take to restrict tax relief for overseas charities.

Answer: The Government set out proposals in Budget 2012 to introduce a limit on all uncapped income tax reliefs, including charitable reliefs. This limit would apply to UK charitable organisations and overseas organisations that are recognised by HMRC as charitable organisations for tax purposes. The Government is exploring with philanthropists ways to ensure that this measure will not significantly impact on charities that depend on large donations.

Secondary information