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Written question asked by Jayne Kirkham (Labour) on Friday, 20 February 2026, in the House of Commons. It was due for an answer on Thursday, 26 February 2026 (named day). It was answered by Lucy Rigby (Labour) on Thursday, 26 February 2026 on behalf of the Treasury.


Gift Aid

Question

To ask the Chancellor of the Exchequer, if she will amend Gift Aid regulations to ensure refund rights required under the Digital Markets, Competition and Consumers Act 2024 do not invalidate eligibility.

Answer

HMRC has updated its Gift Aid guidance (para 3.13.4) (https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-3-gift-aid) to confirm that charities’ eligibility for Gift Aid will not be affected by the Digital Markets, Competition and Consumers Act 2024. Refund rights for membership schemes and contracts acquired through the operation of consumer law will not make charities ineligible to claim Gift Aid.

The government will keep all related guidance and regulations under review.


Secondary information

Type
Written question
Reference
114511
Session
2024-26
Subjects
Gift aid Repayments
Legislation
Digital Markets, Competition and Consumers Act 2024
Link
View this Written question on www.parliament.uk