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Gift Aid is eligible on unclaimed refunds and loan repayments, HMRC confirms

Charities will be able to claim Gift Aid on waived refunds or loan payments, under amended rules announced this week.

Temporary concessions allowing charities to claim Gift Aid when supporters waived repayments for cancelled events were introduced at the beginning of the coronavirus crisis.

The Charity Tax Group (CTG), which has been pushing for the reforms since April last year, said that they were a “practical solution” to help charities manage financial challenges resulting from Covid-19.

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