In making our submission for the 2025 Budget, recognising the pressures on the Treasury overall, we have detailed a number of no or low-cost measures or easements which would benefit charities. However, before considering these, we want first to emphasise how critically important it is to the work of the charity sector that the government evaluates the consequences of any universal tax changes on charities and take steps to mitigate any unintended and adverse consequences of these. You can read our full submission here.