Written Question·Treasury·UIN 82014

Charitable Donations

Tabled: 14 October 2025

Answered: 20 October 2025

Named Day

Question

Nadia Whittome

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changing from a motive or purpose test to an outcome test as outlined in the draft Finance Bill 2025–26 on the volume of charity donations.

Answer

Dan Tomlinson

Charities rightly enjoy generous tax reliefs. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements ...

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