In recognition of the support both charities provide through their work with children with life-limiting illnesses and the wide-ranging support given to their families, the government will make a charitable donation to the charities, equivalent to the VAT payable on the sales of the single.

The government has previously waived the VAT on the Save the Children single, Band Aid Ebola single, 2011’s Military Wives Choir single, and the 2010 Haiti earthquake appeal single.

George Osborne said: ‘I am a great admirer of the tremendous work that these charities do to support children with life-threatening and life-limiting medical conditions, and those who love and care for them.

‘I am very happy to announce that the government will refund all VAT on sales of the single.’

‘I urge people go out and buy it in great numbers this Christmas so that as much money as possible is raised to support the charities’ work.’

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