PARLIAMENTARY WRITTEN QUESTION
(20 February 2026)
Question Asked
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.
Asked by:
Jayne Kirkham (Labour)
Asked by:
Jayne Kirkham (Labour)
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.
Answered by:
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