DCMS to review exclusions from new law change
Stuart McKay · Posted on: February 12th 2026 · read
A government review has been announced which may have important implications for the way charities exercise ex gratia payment powers. This has recently been introduced under the final two sections of the Charities Act 2022.
The changes were originally supposed to be implemented by all charities which would allow them to make a moral decision to voluntarily return or transfer a donation they had previously received. However, this has since been amended to exempt several national museums and galleries due to them having governing legislation which stops them making moral payments relating to property in their collections.
The Department for Culture, Media and Sport (DCMS) has now confirmed that it will review the exclusion of national museums and galleries from the moral payment provisions.
This undertaking follows critique from the Joint Committee on Statutory Instruments (JCSI), which questioned the government’s approach to implementing sections of the Charities Act without sufficient parliamentary debate.
The review is to be carried out as part of the post‑implementation review of the Charities Act 2022. The review will consider whether the exclusion of property held by relevant institutions remains appropriate and may entail broader engagement with the sector and public to assess how the law is working in practice.
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