Small Charitable Donations Act 2012 section 16

Northern Ireland

Section 16 confirms that the Small Charitable Donations Act 2012 is reserved to the UK Parliament and cannot be amended or overridden by the Northern Ireland Assembly.

• The Small Charitable Donations Act 2012 is classified as an "excepted matter" under the Northern Ireland Act 1998.
• Excepted matters are areas of law that remain solely within the control of the UK Parliament at Westminster.
• The Northern Ireland Assembly has no power to legislate on or alter how this Act operates.
• This ensures a uniform Gift Aid small donations scheme applies consistently across the whole of the United Kingdom, including Northern Ireland.