Member

As I have set out previously during the passage of the Bill, the rules in relation to the application of charitable relief are set out in primary legislation and can be amended only through primary legislation. It is for Parliament to agree to pass primary legislation, as per normal parliamentary processes. I hope I can reassure noble Lords that this Bill is not and cannot be the first step in removing charitable relief from other charities. Should the Government, or any Government, wish to make further changes to charitable relief in future, they will require parliamentary consent.