What steps can the Government take to ensure its support packages are most effective for charities?
The Government has provided a comprehensive stimulus package to help the UK economy deal with the Covid-19 emergency. Most businesses, workers and the self-employed are being supported while social distancing measures prevent them from generating an income. The clarification that charities are also eligible to make use of many of these measures is welcome. However, most measures that have been introduced include design features that restrict the extent to which charities can access financial support.
A briefing prepared jointly by the Charity Tax Group, Charity Finance Group and NCVO identifies the key challenges for the voluntary sector with the existing package of COVID-19 support measures, alongside some proposed solutions. If implemented, these changes would enable voluntary organisations to make better use of these schemes, ensuring they achieve their stated aim. This briefing was sent to officials at HM Treasury, HMRC, DCMS and BEIS with proposals relating to the Job Retention Scheme, Business loans, Grant Funds and tax payment deferrals. There’s already been some progress on Small Business Grant Funds and CBILS, but we will continue to make the case for charities.
Charity sector COVID-19 support measures
Addressing these issues will be particularly important for supporting those organisations that are ineligible to apply for any of the £750m charity support package announced by Government last month.
Coronavirus job retention scheme
Charities that are on the frontline helping communities during COVID-19 need to be mobilised, not mothballed. Yet many are facing a perverse incentive to furlough staff at a time when supporting the most vulnerable in society is needed more than ever. Meanwhile, staff that have been furloughed are not permitted to volunteer for their own charity. This means that people with skills to volunteer in roles that can directly support with covid-19 are unable to undertake these vital tasks.
The scheme is not available for charities receiving public funding that covers staff costs. This is obviously to prevent double-funding but can cause difficulties for charities whose funding comes from a number of sources, or whose staff are partially funded by public money.
To make the scheme work better for charities, we’ve asked the Government to:
- relax the volunteering rules to enable charity workers with specific skills that can help respond to the crisis to be redeployed within their charity as a volunteer
- enable not-for-profit groups that cannot furlough staff but which have suffered a reduction greater than 30% of income to qualify for payment under the scheme
- allow furloughed employees to check in one day a week so organisations can be prepared for when operations restart. This will also be helpful where there is a need to maintain properties and do securing checks
- provide more clarity on ‘public funding’ criteria, particularly where staff that are partially funded by the public sector are concerned.
More information on the Job Retention Scheme can be found here.
Coronavirus business interruption loan scheme (CBILS)
Since CBILS was launched, we’ve been urging the Government to remove the eligibility requirement that an organisation generate more than 50% of its turnover from trading, as it would prohibit the majority of charities from applying under the scheme.
Last week the Government responded by removing the 50% trading requirement, potentially opening the scheme up to thousands more charities (a similar requirement also applies to the Bounce Back loans).
While a welcome development, feedback from charities that have applied to the scheme is that even if they meet all the eligibility criteria, they have still been refused finance from accredited lenders under the scheme. Even private sector organisations – for which the scheme was designed – have been refused loans by lenders, with take-up to date falling well below the Government’s initial expectations.
Another challenge for charities is that their financial models may preclude them from taking on debt finance at such a precarious time. And even if it is possible, not many charities will have an appetite to take on liabilities.
To make the scheme work better for charities, we’ve asked the Government to:
- underwrite 100% of loans, as has been done with the bounce back loans scheme for small businesses (we are still waiting to hear whether this scheme is open to charities)
- cap interest rates for charities when the initial 12-month interest free period is over
- publish separate guidance for charities on whether loans are a suitable method of finance, and if they are eligible to use the scheme.
Further information on all the business loans available can be found here.
Small business grant fund
One of the key changes we have been urging Government to make is to allow charities to apply for a small business grant of up to £10,000. For organisations unable to take advantage of the other schemes on offer, or the Government’s £750m support package, accessing this support is particularly important at a time when cashflow their primary concern. The full proposal by CTG, supported by sector partners, can be read here.
The Government has since announced that an additional £617 million of grant funding will be made available for distribution by Local Authorities. The Government will confirm the exact amount for each local authority next week. This additional fund is aimed at small businesses with ongoing fixed property-related costs. Local Authorities are being asked to prioritise businesses in shared spaces, regular market traders, small charity properties that would meet the criteria for Small Business Rates Relief, and bed and breakfasts that pay council tax rather than business rates. But local authorities may choose to make payments to other businesses based on local economic need. The allocation of funding will be at the discretion of local authorities. Businesses must be small, under 50 employees, and they must also be able to demonstrate that they have seen a significant drop of income due to Coronavirus restriction measures. There will be three levels of grant payments. The maximum will be £25,000. There will also be grants of £10,000. Local Authorities will have discretion to make payments of any amount under £10,000. It will be for councils to adapt this approach to local circumstances.
While this funding is at the discretion of local authorities, this is a welcome announcement for small charities that should ensure some are able to access funding that has unattainable to date. Charities are encouraged to contact their Local Authorities ASAP to demonstrate their need for this funding.
Retail, Hospitality and Leisure Grant Fund
Although the Retail, Hospitality and Leisure Grant Fund benefits certain types of charities, such as charity shops, art galleries theatres, museums, sports clubs and several others, this is a relatively small part of the overall charity sector.
The practical value of the scheme will also be limited because the Government considers it to subject to European Union state aid rules which restrict payments to €800,000 (roughly £700,000) per undertaking. While this may sound like a lot, it will restrict charities reliant on income from a larger retail network, because the scheme may only benefit up to 30 outlets despite them having hundreds of shops in some cases.
To make the scheme work better for charities, we’ve asked the Government to:
- reconsider whether the retail, hospitality and leisure grant fund should be regarded as state aid, on the basis that the beneficiaries of the funding are unlikely to distort competition between traders in European Union member states. This would not only benefit charities but would also support struggling high streets. CTG was also a signatory to a letter to the Business Secretary from leading charity retailers
- expand the definition of eligible retail, hospitality and leisure properties to include community buildings that are required to close during the lockdown such as community centres.
Additional information on the Retail Hospitality and Leisure Grant Fund can be found here.
PAYE and NICs deferral
It is possible for charities to request a deferral of payments of Pay As You Earn (PAYE) and National Insurance contributions (NICs), if they are encountering difficulties in making payments due to COVID-19. However, deferred payments incur an interest rate of 2.6% from HMRC. This creates additional financial challenges for organisations already struggling with cashflow.
To make the scheme work better for charities, we’ve asked the Government to:
- automatically grant all businesses and charities the option of deferring PAYE and NICs payments and remove the interest payable to bring it in line with the VAT deferral.
Conclusion
The Government’s stimulus package to help the UK economy deal with the covid-19 emergency has provided a vital lifeline for many businesses and workers while social distancing measures prevent them from generating an income. However, much of this support was designed with the private sector in mind, meaning charities have been unable to take advantage of the support on offer.
While government is listening by responding positively to some of our calls for reform, significant financial hurdles remain, both now and looking forward to the country’s post-covid-19 recovery effort.
Along with our sector partners, we will continue to push government for further support in the coming weeks. In the meantime, keep a regular eye on CTG’s COVID-19 Information Hub to keep track of developments.
NCVO has also published a blog, summarising this joint project.
Comments
That is a good tip especially to those new to the blogosphere.
Short but very precise information… Thank you for sharing this one.
A must read article!
http://pinupaz.top/# pin up azerbaycan
doctor-reviewed advice: legal Modafinil purchase – legal Modafinil purchase
modafinil legality: safe modafinil purchase – Modafinil for sale
modafinil pharmacy: modafinil 2025 – modafinil pharmacy
best price Cialis tablets: buy generic Cialis online – best price Cialis tablets
legit Viagra online: no doctor visit required – fast Viagra delivery
fast Viagra delivery: legit Viagra online – no doctor visit required
best price Cialis tablets: generic tadalafil – cheap Cialis online
cheap Cialis online discreet shipping ED pills best price Cialis tablets
cheap Cialis online: best price Cialis tablets – generic tadalafil
modafinil pharmacy: purchase Modafinil without prescription – safe modafinil purchase
legal Modafinil purchase: safe modafinil purchase – verified Modafinil vendors
http://zipgenericmd.com/# FDA approved generic Cialis
Cialis without prescription order Cialis online no prescription reliable online pharmacy Cialis
doctor-reviewed advice: doctor-reviewed advice – purchase Modafinil without prescription
purchase Modafinil without prescription: doctor-reviewed advice – modafinil 2025
https://maxviagramd.com/# cheap Viagra online
order Cialis online no prescription cheap Cialis online cheap Cialis online
best price for Viagra: fast Viagra delivery – order Viagra discreetly
safe online pharmacy: secure checkout Viagra – trusted Viagra suppliers
order Viagra discreetly: best price for Viagra – best price for Viagra
http://maxviagramd.com/# best price for Viagra
legit Viagra online Viagra without prescription safe online pharmacy
modafinil legality: doctor-reviewed advice – modafinil pharmacy
doctor-reviewed advice: Modafinil for sale – Modafinil for sale
verified Modafinil vendors: purchase Modafinil without prescription – buy modafinil online
https://modafinilmd.store/# doctor-reviewed advice
discreet shipping ED pills Cialis without prescription buy generic Cialis online
safe modafinil purchase: modafinil pharmacy – modafinil legality
modafinil pharmacy: modafinil pharmacy – Modafinil for sale
https://modafinilmd.store/# buy modafinil online
FDA approved generic Cialis: Cialis without prescription – online Cialis pharmacy
buy generic Viagra online: legit Viagra online – safe online pharmacy
no doctor visit required safe online pharmacy no doctor visit required
fast Viagra delivery: best price for Viagra – trusted Viagra suppliers
http://maxviagramd.com/# best price for Viagra
secure checkout Viagra: cheap Viagra online – best price for Viagra
cheap Cialis online: buy generic Cialis online – generic tadalafil
order Cialis online no prescription reliable online pharmacy Cialis FDA approved generic Cialis
best price for Viagra: trusted Viagra suppliers – discreet shipping
buy generic Viagra online: discreet shipping – fast Viagra delivery
https://maxviagramd.com/# fast Viagra delivery
legal Modafinil purchase: verified Modafinil vendors – buy modafinil online
fast Viagra delivery safe online pharmacy fast Viagra delivery
modafinil pharmacy: Modafinil for sale – doctor-reviewed advice
buy generic Cialis online: order Cialis online no prescription – discreet shipping ED pills
http://modafinilmd.store/# verified Modafinil vendors
online Cialis pharmacy: order Cialis online no prescription – affordable ED medication
prednisone 5mg capsules prednisone 5mg cost prednisone in india
PredniHealth: PredniHealth – PredniHealth
how to buy clomid online: Clom Health – get cheap clomid pills
http://prednihealth.com/# average cost of prednisone
Amo Health Care: can you buy amoxicillin over the counter canada – Amo Health Care
where can i buy prednisone without a prescription PredniHealth PredniHealth
Amo Health Care: Amo Health Care – Amo Health Care
amoxicillin 500mg over the counter: Amo Health Care – Amo Health Care
https://prednihealth.shop/# prednisone prices
PredniHealth: prednisone 4mg tab – prednisone 10mg tablet cost
Amo Health Care Amo Health Care Amo Health Care
can i get clomid: Clom Health – order generic clomid online
Amo Health Care: cost of amoxicillin 30 capsules – amoxicillin 30 capsules price
https://clomhealth.shop/# can i order generic clomid without a prescription
buying generic clomid without insurance: how to buy cheap clomid tablets – get cheap clomid without insurance
PredniHealth buy prednisone 50 mg prednisone 7.5 mg
clomid otc: can i purchase cheap clomid – buy cheap clomid without dr prescription
can you buy generic clomid: Clom Health – cost clomid without a prescription
https://prednihealth.shop/# prednisone 10 mg brand name
Amo Health Care Amo Health Care amoxicillin 500mg capsules
prednisone 10 mg: prednisone 10 mg online – PredniHealth
https://amohealthcare.store/# Amo Health Care
Amo Health Care Amo Health Care amoxicillin no prescription
amoxicillin azithromycin: medicine amoxicillin 500mg – Amo Health Care
can i purchase cheap clomid without insurance: where to buy generic clomid pill – where can i buy clomid pills
http://clomhealth.com/# can i buy clomid
where buy clomid pills: Clom Health – buying clomid prices
PredniHealth: PredniHealth – PredniHealth
Amo Health Care Amo Health Care buy amoxicillin
http://prednihealth.com/# prednisone 5mg daily
generic tadalafil 40 mg cialis medicare generic cialis from india
https://tadalaccess.com/# order cialis online cheap generic
cialis over the counter usa: Tadal Access – pastillas cialis
buy cialis usa: is tadalafil from india safe – printable cialis coupon
purchasing cialis online safest and most reliable pharmacy to buy cialis cialis what is it
https://tadalaccess.com/# how long does cialis last 20 mg
cialis difficulty ejaculating: Tadal Access – cialis one a day
tadalafil (tadalis-ajanta) reviews: reddit cialis – generic tadalafil tablet or pill photo or shape
https://tadalaccess.com/# pictures of cialis pills
buy cialis toronto TadalAccess tadalafil brand name
generic tadalafil cost: cialis canadian pharmacy – whats the max safe dose of tadalafil xtenda for a healthy man
buy cialis on line: Tadal Access – cialis 5 mg
https://tadalaccess.com/# cialis 20mg tablets
tadalafil 40 mg india: TadalAccess – u.s. pharmacy prices for cialis
cialis generic name buy generic cialis 5mg buying cialis in canada
buying generic cialis online safe: when does cialis go generic – cialis one a day with dapoxetine canada
https://tadalaccess.com/# cialis prices at walmart
cialis online usa: cialis where to buy in las vegas nv – cialis for daily use reviews
cialis dose tadalafil tablets side effects cialis instructions
cialis dapoxetine overnight shipment: generic tadalafil tablet or pill photo or shape – is tadalafil as effective as cialis
https://tadalaccess.com/# cialis 5mg price walmart
stockists of cialis: cialis male enhancement – cheap cialis generic online
cialis para que sirve Tadal Access where can i buy cialis online
buy cheap tadalafil online: Tadal Access – when will cialis become generic
https://tadalaccess.com/# buy cialis with dapoxetine in canada
best place to get cialis without pesricption: can you purchase tadalafil in the us – buy cialis no prescription overnight
cialis dapoxetine europe TadalAccess vardenafil tadalafil sildenafil
pregnancy category for tadalafil: Tadal Access – cialis headache
https://tadalaccess.com/# cialis 20 mg duration
what is cialis: TadalAccess – cialis in las vegas
cialis best price generic tadalafil 40 mg tadalafil citrate liquid
tadalafil tablets 20 mg reviews: original cialis online – cialis online aust
https://tadalaccess.com/# cialis generic best price
cialis how long: Tadal Access – cialis manufacturer
cialis side effect cialis on sale buy tadalafil reddit
cialis india: TadalAccess – buy cialis online reddit
https://tadalaccess.com/# cialis black in australia
buy voucher for cialis daily online: where to buy cialis soft tabs – where to buy cialis soft tabs
cialis price cvs Tadal Access cheap cialis online overnight shipping
tadalafil and sildenafil taken together: TadalAccess – cialis liquid for sale
https://tadalaccess.com/# can you drink wine or liquor if you took in tadalafil
is cialis a controlled substance: Tadal Access – what are the side effect of cialis
mambo 36 tadalafil 20 mg reviews can i take two 5mg cialis at once cialis dosage for bph
https://tadalaccess.com/# cialis manufacturer coupon 2018
cialis generic canada: TadalAccess – recreational cialis
stendra vs cialis: TadalAccess – buy tadalafil no prescription
https://tadalaccess.com/# cialis buy without
tadalafil 20 mg directions: cialis online canada – cialis paypal canada
cialis for bph cialis canadian pharmacy cialis or levitra
can tadalafil cure erectile dysfunction: tadalafil tamsulosin combination – cialis soft tabs
https://tadalaccess.com/# cialis overnight deleivery
cialis generic cost: cialis generic best price – generic tadalafil tablet or pill photo or shape
cialis 5 mg tablet Tadal Access cialis or levitra
where can i buy cialis online: cialis dosages – cialis patient assistance
https://tadalaccess.com/# cialis generic timeline
overnight cialis delivery: when will generic tadalafil be available – cialis 20 mg how long does it take to work
generic tadalafil tablet or pill photo or shape Tadal Access cialis buy without
cialis price south africa: side effects of cialis – tadalafil softsules tuf 20
https://tadalaccess.com/# what does cialis do
teva generic cialis: peptide tadalafil reddit – blue sky peptide tadalafil review
vardenafil vs tadalafil Tadal Access cialis how long does it last
most recommended online pharmacies cialis: Tadal Access – cialis buy without
how long does cialis take to work 10mg: great white peptides tadalafil – cialis cost per pill
https://tadalaccess.com/# when does cialis go generic
when is the best time to take cialis Tadal Access cialis generico
over the counter drug that works like cialis: canadian pharmacy ezzz cialis – cialis 5mg how long does it take to work
cialis reddit: Tadal Access – cialis free trial
https://tadalaccess.com/# best research tadalafil 2017
cialis dapoxetine TadalAccess cialis dapoxetine europe
buy cialis no prescription: comprar tadalafil 40 mg en walmart sin receta houston texas – cialis tadalafil 20 mg
tadalafil 40 mg with dapoxetine 60 mg: cialis experience forum – what is the active ingredient in cialis
https://tadalaccess.com/# cialis australia online shopping
when will generic cialis be available cialis when to take tadalafil walgreens
tadalafil tablets side effects: where to get generic cialis without prescription – tadalafil tablets erectafil 20
tadacip tadalafil: TadalAccess – tadalafil cheapest online
https://tadalaccess.com/# cheap cialis pills
cialis canadian pharmacy: cialis super active real online store – cialis canada price
canadian pharmacy cialis: TadalAccess – tadalafil citrate powder
https://tadalaccess.com/# generic tadalafil cost
cialis 5mg daily: Tadal Access – cialis super active real online store
online cialis prescription tadalafil walgreens cialis online paypal
cialis online without perscription: Tadal Access – buy cialis without doctor prescription
https://tadalaccess.com/# how to buy tadalafil online
comprar tadalafil 40 mg en walmart sin receta houston texas: Tadal Access – tadalafil citrate research chemical
https://tadalaccess.com/# sildenafil and tadalafil
tadalafil cheapest online: Tadal Access – cialis genetic
cialis manufacturer Tadal Access how much does cialis cost with insurance
cialis and poppers: Tadal Access – where to buy tadalafil in singapore
https://tadalaccess.com/# cialis professional 20 lowest price
cialis indien bezahlung mit paypal: how long does cialis stay in your system – tadalafil pulmonary hypertension
cialis without prescription TadalAccess is tadalafil available in generic form
when does the cialis patent expire: Tadal Access – cialis ontario no prescription
cialis what age: cialis manufacturer coupon lilly – what are the side effects of cialis
where can i get cialis Tadal Access cialis generic timeline 2018
cialis pills pictures: Tadal Access – tadalafil liquid fda approval date
https://tadalaccess.com/# what is the generic for cialis
what is cialis for: what is cialis used to treat – buy liquid tadalafil online
paypal cialis no prescription cialis for sale cialis tadalafil 20mg price
cialis is for daily use: TadalAccess – who makes cialis
https://tadalaccess.com/# tadalafil 20mg canada
cialis cheapest price: Tadal Access – cialis black
reddit cialis TadalAccess buying cialis online safe
teva generic cialis: cialis online cheap – cialis pill
https://tadalaccess.com/# cialis brand no prescription 365
can you drink wine or liquor if you took in tadalafil: Tadal Access – generic tadalafil cost
cialis cheapest price cialis side effects with alcohol cialis 20 mg how long does it take to work
cialis 100mg from china: TadalAccess – buying cheap cialis online
https://tadalaccess.com/# cialis with out a prescription
cialis where can i buy: TadalAccess – tadalafil walgreens
generic tadalafil in us difference between sildenafil and tadalafil cialis canada over the counter
cialis online canada ripoff: price of cialis in pakistan – buy generic cialis online
https://tadalaccess.com/# cialis over the counter at walmart
tadalafil tablets 40 mg: cialis professional 20 lowest price – what is cialis good for
tadalafil pulmonary hypertension: Tadal Access – shop for cialis
cialis with dapoxetine TadalAccess how long does cialis take to work
https://tadalaccess.com/# cialis free sample
is generic tadalafil as good as cialis: cialis vs sildenafil – how much does cialis cost with insurance
cialis price walmart: where to buy cialis over the counter – cialis sales in victoria canada
adcirca tadalafil Tadal Access tadalafil tablets 20 mg global
https://tadalaccess.com/# compounded tadalafil troche life span
what doe cialis look like cialis a domicilio new jersey cialis pill canada
cialis and nitrates: cialis same as tadalafil – buy cialis online reddit
https://tadalaccess.com/# cialis online no prior prescription
cialis where can i buy: Tadal Access – best research tadalafil 2017
prescription free cialis is there a generic cialis available sunrise pharmaceutical tadalafil
what is the difference between cialis and tadalafil?: is cialis a controlled substance – cheapest cialis online
https://tadalaccess.com/# when will generic tadalafil be available
cialis sell: TadalAccess – cialis discount card
buy cialis online safely TadalAccess where to buy cialis online
difference between tadalafil and sildenafil: cipla tadalafil review – what does generic cialis look like
https://tadalaccess.com/# cialis and melanoma
special sales on cialis cialis sublingual cialis 5mg coupon
cialis free trial voucher: is there a generic cialis available in the us – cialis difficulty ejaculating
tadalafil (tadalis-ajanta) buy cialis canada cialis and melanoma
nebenwirkungen tadalafil: Tadal Access – ambrisentan and tadalafil combination brands
https://tadalaccess.com/# cialis for bph insurance coverage
buy cialis 20mg TadalAccess cialis interactions
cialis strength: how long i have to wait to take tadalafil after antifugal – tadalafil (tadalis-ajanta)
https://tadalaccess.com/# cialis mexico
cialis online no prescription cialis patent expiration cialis 40 mg reviews
cialis definition: online cialis no prescription – cialis 5mg daily how long before it works
https://tadalaccess.com/# how long before sex should i take cialis
how long does it take for cialis to take effect: TadalAccess – tadalafil liquid review
does medicare cover cialis TadalAccess cialis com coupons
cialis generic overnite: tadalafil 40 mg with dapoxetine 60 mg – cialis mexico
https://tadalaccess.com/# pregnancy category for tadalafil
cialis 2.5 mg TadalAccess cialis generic canada
cialis tadalafil 20 mg: how to buy tadalafil – when to take cialis for best results
how many mg of cialis should i take cialis soft tabs canadian pharmacy cialis 20 mg price walgreens
https://tadalaccess.com/# sildenafil vs cialis
cialis tadalafil 5mg once a day: buy generic cialis 5mg – where to get free samples of cialis
walgreen cialis price cialis and grapefruit enhance cialis price south africa
https://tadalaccess.com/# cialis tadalafil discount
cialis generic versus brand name: Tadal Access – tadalafil liquid fda approval date
special sales on cialis Tadal Access buy cialis no prescription
Medications online Australia Discount pharmacy Australia Medications online Australia
antibiotic without presription: buy antibiotics online uk – buy antibiotics online
Ero Pharm Fast: Ero Pharm Fast – Ero Pharm Fast
https://biotpharm.com/# over the counter antibiotics
Over the counter antibiotics for infection: BiotPharm – buy antibiotics online
pharmacy online australia Buy medicine online Australia Licensed online pharmacy AU
Ero Pharm Fast: order ed pills – Ero Pharm Fast
Ero Pharm Fast: get ed meds online – Ero Pharm Fast
cheap ed treatment: Ero Pharm Fast – Ero Pharm Fast
https://pharmau24.shop/# Pharm Au 24
cheap erection pills: buy ed medication online – Ero Pharm Fast
Buy medicine online Australia PharmAu24 Pharm Au 24
over the counter antibiotics: Over the counter antibiotics pills – buy antibiotics
Medications online Australia: pharmacy online australia – pharmacy online australia
Pharm Au 24: online pharmacy australia – Buy medicine online Australia
http://pharmau24.com/# Buy medicine online Australia
Online medication store Australia: Online medication store Australia – Discount pharmacy Australia
Over the counter antibiotics for infection buy antibiotics online cheapest antibiotics
Pharm Au24: Licensed online pharmacy AU – Discount pharmacy Australia
Pharm Au 24: Discount pharmacy Australia – Pharm Au 24
Pharm Au24: PharmAu24 – Medications online Australia
https://biotpharm.shop/# over the counter antibiotics
cheapest online ed meds Ero Pharm Fast cheap erection pills
online pharmacy australia: Licensed online pharmacy AU – Buy medicine online Australia
cost of ed meds: cheap ed pills online – cheap ed medicine
Pharm Au 24 Pharm Au24 Pharm Au 24
how to get ed meds online: ed medication online – Ero Pharm Fast
over the counter antibiotics: buy antibiotics online uk – buy antibiotics from india
https://eropharmfast.shop/# Ero Pharm Fast
Buy medicine online Australia: Licensed online pharmacy AU – Online drugstore Australia
pharmacy online australia: Online medication store Australia – Buy medicine online Australia
Medications online Australia: Pharm Au24 – Online drugstore Australia
https://pharmau24.shop/# PharmAu24
antibiotic without presription: buy antibiotics online – get antibiotics quickly
Medications online Australia: online pharmacy australia – Buy medicine online Australia
https://pharmau24.com/# Medications online Australia
Medications online Australia: Licensed online pharmacy AU – Licensed online pharmacy AU
get antibiotics quickly: buy antibiotics online uk – get antibiotics without seeing a doctor
cialis sans ordonnance: pharmacie en ligne sans ordonnance – commander Cialis en ligne sans prescription
Cialis sans ordonnance 24h: pharmacie en ligne sans ordonnance – Cialis sans ordonnance 24h
Viagra generique en pharmacie: Viagra sans ordonnance 24h – Meilleur Viagra sans ordonnance 24h
pharmacie en ligne france livraison internationale: kamagra pas cher – Kamagra oral jelly pas cher
https://pharmsansordonnance.com/# pharmacie en ligne france livraison internationale
Kamagra oral jelly pas cher: kamagra 100mg prix – kamagra oral jelly
prix bas Viagra generique: livraison rapide Viagra en France – commander Viagra discretement
acheter medicaments sans ordonnance: Medicaments en ligne livres en 24h – п»їpharmacie en ligne france
Cialis sans ordonnance 24h: acheter Cialis sans ordonnance – commander Cialis en ligne sans prescription
acheter kamagra site fiable: acheter kamagra site fiable – kamagra livraison 24h
https://ciasansordonnance.com/# traitement ED discret en ligne
pharmacie en ligne france livraison internationale: cialis sans ordonnance – cialis prix
pharmacie en ligne: pharmacie en ligne sans ordonnance – Pharmacie Internationale en ligne
cialis generique: Cialis generique sans ordonnance – Acheter Cialis
commander Cialis en ligne sans prescription: Cialis pas cher livraison rapide – Cialis générique sans ordonnance
pharmacie en ligne sans ordonnance: pharmacie en ligne – pharmacie en ligne livraison europe
pharmacie en ligne: pharmacie en ligne – pharmacie en ligne
prix bas Viagra générique: viagra en ligne – Meilleur Viagra sans ordonnance 24h
livraison rapide Viagra en France: Viagra generique en pharmacie – commander Viagra discretement
Kamagra oral jelly pas cher: kamagra oral jelly – kamagra pas cher
cialis prix: commander Cialis en ligne sans prescription – Acheter Cialis 20 mg pas cher
pharmacie en ligne sans prescription: pharmacie internet fiable France – pharmacie en ligne sans ordonnance
cialis sans ordonnance: cialis prix РAchat m̩dicament en ligne fiable
https://pharmsansordonnance.shop/# п»їpharmacie en ligne france
commander sans consultation medicale: pharmacie en ligne sans prescription – trouver un mГ©dicament en pharmacie
Acheter Cialis: Acheter Cialis 20 mg pas cher – cialis prix
livraison rapide Viagra en France: Acheter du Viagra sans ordonnance – prix bas Viagra générique
Pharmacies en ligne certifiees: Medicaments en ligne livres en 24h – pharmacie en ligne france fiable
pharmacie en ligne: Pharmacies en ligne certifiées – Achat médicament en ligne fiable
Cialis sans ordonnance 24h: commander Cialis en ligne sans prescription – cialis generique
https://kampascher.shop/# kamagra livraison 24h
kamagra oral jelly: livraison discrete Kamagra – acheter kamagra site fiable
pharmacie en ligne avec ordonnance: commander Cialis en ligne sans prescription – Cialis générique sans ordonnance
pharmacie en ligne france livraison belgique: pharmacie en ligne sans ordonnance – pharmacie en ligne france livraison internationale
vente de mГ©dicament en ligne: trouver un mГ©dicament en pharmacie – pharmacies en ligne certifiГ©es
http://viasansordonnance.com/# Viagra generique en pharmacie
pharmacie en ligne fiable: Acheter Cialis – commander Cialis en ligne sans prescription
Viagra generique en pharmacie: commander Viagra discretement – Viagra sans ordonnance 24h
Meilleur Viagra sans ordonnance 24h: prix bas Viagra generique – Acheter du Viagra sans ordonnance
https://pharmsansordonnance.shop/# pharmacie en ligne france pas cher
livraison discrete Kamagra: commander Kamagra en ligne – kamagra gel
Cialis generique sans ordonnance: cialis prix – traitement ED discret en ligne
Viagra gГ©nГ©rique sans ordonnance en pharmacie: Acheter du Viagra sans ordonnance – Viagra prix pharmacie paris
acheter Kamagra sans ordonnance: acheter kamagra site fiable – commander Kamagra en ligne
kamagra pas cher: livraison discrete Kamagra – Kamagra oral jelly pas cher
https://viasansordonnance.shop/# Acheter du Viagra sans ordonnance
kamagra livraison 24h: pharmacie en ligne sans ordonnance – kamagra 100mg prix
acheter kamagra site fiable: kamagra pas cher – pharmacie en ligne france livraison internationale
https://kampascher.shop/# Kamagra oral jelly pas cher
prix bas Viagra generique: Meilleur Viagra sans ordonnance 24h – viagra sans ordonnance
kamagra en ligne: acheter kamagra site fiable – kamagra pas cher
livraison rapide Viagra en France: Viagra generique en pharmacie – prix bas Viagra generique
https://pharmsansordonnance.com/# pharmacie en ligne france pas cher
commander sans consultation medicale: Pharmacies en ligne certifiees – Pharmacie en ligne livraison Europe
cialis sans ordonnance: Acheter Cialis – cialis prix
commander sans consultation medicale: pharmacie internet fiable France – pharmacie en ligne livraison europe
https://ciasansordonnance.com/# cialis generique
mycostatin prezzo: xanax compresse 0 25 prezzo – farmacia online 24
comprar somnГferos sin receta: test covid farmacia online – farmacia online tenerife sur
debridat prezzo: puntura pappataci – konakion fiale
comprar algidol sin receta: farmacia catena romania online – farmacia online albacete
dalmadorm principio attivo dicloreum 150 costo monuril online
http://farmaciasubito.com/# dibase 10.000 prezzo