Question to the HM Treasury:

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.

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.