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Business of the House

The Government have taken a number of steps to encourage charitable giving. We have made changes to the inheritance tax regime and made it easier for charities to claim back tax on small donations. As the hon. Lady knows, discussions are under way to see whether we can minimise the impact of the measures that my right hon. Friend the Chancellor announced in the Budget on charities that depend on large donations. However, it is right to expect those on high incomes to make some contribution, through income tax, towards the overheads of the country.