Written Question·Treasury·UIN 114511

Gift Aid

Tabled: 20 February 2026

Answered: 26 February 2026

Named Day

Question

Jayne Kirkham

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

Lucy Rigby

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, Competi...

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