Written Question·Treasury·UIN 82404

Charitable Donations

Tabled: 15 October 2025
Answered: 24 October 2025

Question

Mr Richard Holden

Conservative — Basildon and Billericay

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of including charitable legacies within the scope of income tax on levels of legacy giving to (a) charities and (b) community foundations.

Answer

Dan Tomlinson
Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. 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 challe...
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