Gift aid is available on tickets sold for cancelled events

The government has confirmed that charities such as theatres and other cultural venues recognised as charities by HMRC that have cancelled events because of the COVID-19 pandemic can claim Gift Aid on the value of tickets sold. To be able to claim Gift Aid, patrons must:

• Agree not to receive a refund for the cost of the ticket, and for that amount to be treated as a donation; and

• Make a valid Gift Aid declaration.

See link here .