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The Coalition Government took the decision not to implement the 2009 legislation, as it was not deemed to be workable, and the Conservative Government continues to hold this view.<\/p>

During the passage of the 2009 Act, the Electoral Commission raised concerns about the legislation (further to Official Report, 15 October 2009, Col. 998W), and in 2013, the Electoral Commission also flagged issues about the tax status declaration requirements. The Labour Government conceded that the provisions could not be commenced at that time \u201cdue to their complex nature\u201d (as outlined in the answer of Official Report, 10 March 2010, Col. 5MC).<\/p>

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An individual\u2019s tax status is subject to confidentiality between them and HMRC. It may therefore be difficult or impossible for the political party and the Electoral Commission to accurately determine whether a donor meets the permissibility test set out section 10 in the Political Parties and Elections Act 2009.<\/p>

The Government also has a principled objection to the measures:<\/p>

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