The reforms to Gift Aid on cancelled events have been made permanent:
If a charity event is cancelled, HMRC will accept that where a person due a refund decides to donate this to a charity, the requirements of S416 ITA07 are met provided:
The charity no longer has to physically refund the ticket price for the individual to re-donate.
The guidance to the procedure is here.
The Association of Charity Independent Examiners
Registered Company Limited by Guarantee 7461134Registered in England at1st Floor, Block C, The Wharf, Manchester Road Burnley BB11 1JG
Registered Charity in England & Wales No: 1139609
Registered Charity in Scotland No: SC039066
Telephone: 0131 659 9751 or 07899 891616 Email: email@example.com
Address: 19 Windsor Place Edinburgh EH15 2AJ