Charity law Policy Manifesto statement

The activities of charities in Northern Ireland are directed toward the relief of poverty, the advancement of education, religion, health and social care, the promotion of regeneration, relief of unemployment, preservation of the environment, promotion of community capacity building, promotion of religious harmony, the promotion of human rights, and promotion of amateur sports, all of which are for the benefit of the public and good causes.

To ensure sustainability and continued progress, politicians must focus on the framework needed for this independent sector to prosper. Northern Ireland is not covered by the Charity Commission (England and Wales) and regulation is light. The Republic of Ireland, with a similar system of legislation in this area to Northern Ireland, is also considering a review of charity law, which NICVA will continue to monitor. Legislation is expected there, following consultation, early in 2004. It is therefore timely that the position of Northern Ireland should also be considered as there would be benefits for charities from harmonised charity and tax law on this island. To that end political parties and the Assembly should deliver:

• A reform of the current law to provide a workable, robust and supportive regulatory framework for charities while at the same time preserving public confidence in the voluntary and community sector, taking into account the Review of the Register of Charities (Charity Commission, England and Wales).
• Assistance to charities in their public benefit activities by maintaining rate relief. The practice in recent years of levying rates on ‘separately assessed car parking spaces’ of charities whose premises are otherwise rates exempt should be discontinued. The introduction of such charges only in recent years has placed a burden on charities which do not have premises with attached car parking spaces.
• Assistance to charities in their public benefit activities by maintaining rate relief and stopping the erosion of this benefit with the levying of water and waste collection charges. All charities – and particularly small organisations – should be exempt from water charges.
• An extension of rates exemption (for charity shops selling donated goods) to charity premises for ‘fair trade’ trading.
• A review of the recently introduced practice of permit requirements for direct debit collections in Northern Ireland. This is out of step with practice in Great Britain.
• Consideration of the promotion of peace and reconciliation and good community relations in the Northern Ireland context as a charitable purpose in any reform of charity law.
• Reform of VAT law affecting charities to include relief from irrecoverable VAT which in the UK is estimated to stand in the region of £500 million.
• Urgent attention to the disparity between Great Britain and Northern Ireland in relation to the limits on proceeds of societies’ lotteries. Charities with branches in Northern Ireland should be allowed to sell tickets for GB lotteries in Northern Ireland.