Gift Aid and cancelled events

The government has confirmed that, during the coronavirus pandemic, charities will be able to claim Gift Aid on admission fees to events that have been cancelled due to Covid-19. Any charitable event that has been cancelled due to the coronavirus is eligible for these temporary changes, including challenge events that involve a registration fee. If an event has been postponed, it will not be eligible. This will particularly help theatres and arts charities that are facing cancellations of events that are unlikely to be rearranged.

Where the person due a refund decides to donate this to a charity, the charity will be able to claim Gift Aid and no longer has to physically refund the ticket price for the individual to re-donate. To be eligible, the individual must not receive a benefit as a result of their donation, they must agree that the cost of their ticket becomes a donation and the individual must also complete a Gift Aid declaration. The charity must keep an audit trail, including a copy of the agreement from an individual agreeing to the donation of the cost of the ticket.