Small Charitable Donations Act 2012 section 19

Financial provisions

Section 19 deals with how the costs arising from the Small Charitable Donations Act 2012 are to be funded by Parliament.

• Any additional government expenditure caused by this Act must be met from funds voted by Parliament.
• This covers increases in spending under any other existing legislation that arise as a consequence of this Act.
• This is a standard provision ensuring proper parliamentary authority for public spending linked to the Act.
• In practice, this means the cost of Gift Aid style top-up payments on small donations is borne by the Exchequer.