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National Insurance Contributions Bill

I am grateful to the Minister. I was looking at Hansard and I see that the framework in which I used the word ““benign”” for the Government was extremely limited and confined. I think I am unlikely to use that adjective again in our debates. It was a one-off. I appreciate that charities enjoy various advantages for the work that they do across the range of the taxation system. Here is an opportunity in which the Government seek to encourage. Of course, I recognise the prime purpose of what they define as the wealth-creating sector but surely the Minister should appreciate how limited the opportunities are for legislation. Certainly, as a Treasury Minister, he will know that although the Treasury is in an advantageous position compared to other departments, when it can identify available resources—the Minister shakes his head and is engaging my sympathy at this stage, but I will not use the word ““benign”” again—it is not replete with opportunities to legislate any more than any other department. With its Bills, it is in some degree of competition. Here is a very modest little Bill with a clear objective. I do not decry the clear objective, the main purpose, of the Bill. I am merely saying that within the framework of that main purpose, not a great deal is necessary to provide some opportunity for non-trading charities. I merely say that it is recognised on all sides that charities always have an important role to play, but this Government are placing increasing emphasis on the third sector in those terms. Therefore, it ill behoves them to take a negative view on what they can do to help within the framework of this modest little Bill. Of course I shall withdraw my amendment today, but I am by no means certain that we have seen the last of this issue. Amendment 11 withdrawn. Clause 5 agreed.