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Theatres: Coronavirus

Question for Treasury

UIN HL2789, tabled on 19 March 2020

To ask Her Majesty's Government what plans they have, if any, to allow theatres and other cultural venues to automatically be able to claim Gift Aid when patrons agree to donate to the venue the value of their tickets for an event cancelled because of the COVID-19 pandemic.

Answered on

30 March 2020

Theatres and other cultural venues recognised as charities by HMRC can claim Gift Aid on freely given donations, as opposed to payments for goods or services; such as admission tickets. These charities can claim Gift Aid on the value of tickets for cancelled events if the patrons have agreed not to be refunded for the cost of the ticket and agree for the same amount to be treated as a donation. Additionally, the charity will also need to make sure the patrons have made a Gift Aid declaration for their donations to qualify for Gift Aid, confirming that they have, or will have, paid enough tax to cover the amount the charity will claim on their donations.

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