As well as the creation of 11 new heads of charitable activity and the removal of the presumption of public benefit, the Bill also proposes:

• A new Independent Tribunal for appeals against decisions of the Charity Commission
• Proposals to allow payment of trustees
• Measures to make it easier for charities to merge
• The creation of the Charitable Incorporated Organisation

Charities Minister Fiona Mactaggart said the changes would bring clarity to the regulation of charities and, by making public benefit "the bedrock of charitable status", reinforce public support. "By building confidence we can motivate people to connect with charities and give their time, talents and money in ways that will benefit the whole community," she said.

"Charities will benefit from the changes, which will allow them to focus their efforts on their work in our communities. The Bill will reduce bureaucracy, enable new and existing charities to thrive and support the independence of the voluntary and community sector."

The Bill can be view at www.homeoffice.gov.uk/comrace/active/charitylaw/index.html