We know that DMCCA, which comes into force in Spring 2026, is a cause of some concern to charities who offer annual membership subscriptions. One of the most significant issues arising is around the continuing availability of Gift Aid on these annual subscriptions. The CTG attended a roundtable discussion hosted by HMRC on the impact of the changes. HMRC are working hard to find a legislative solution to put to ministers to fix the issue.

Whilst we await confirmation from HMRC of the ministers’ direction of travel, we are aware that Stuart Andrews, Shadow Secretary of State for Culture Media and Sport put a question to the Chancellor on this matter. The Exchequer Secretary to the Treasury, James Murray, responded positively on behalf of the Chancellor as follows:

The government is pleased to confirm its plans to legislate to amend the rules concerning Gift Aid due to implications of the Digital Markets, Competition and Consumers Act 2024. This Act introduces new protections for consumers who take out subscription contracts. The government will amend existing Gift Aid legislation so that charities can continue to claim Gift Aid while complying with these new consumer protections when they come into force.

Mr Andrews put a second more general question about whether the government had any plans to make changes to Gift Aid. The response to this question was less specific but seems to indicate a positive relationship with the sector:

In relation to the other general question related to Gift Aid reform, the government keeps all rules under review and will continue to work closely with the sector with a view to improving processes.