Last year, I got my friend a tour of a gin distillery for her birthday. I was recently clearing my emails and came across the voucher code for the tour. I checked the code and it's not been used. My friend's now out of the country, and the code will have expired by the time she's back. So is it OK to go on the tour I bought for her, rather than let the present go to waste?
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Money Moral Dilemma: Should I use the birthday present I got my friend?

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If there's no chance that your friend will go, yes I think it's reasonable for you to use the voucher rather than it be wasted.
OP states friend will not be back in time to use it, so it makes sense to either use it or ask the distillery if they do refunds.
As the saying goes"Use it or lose it."
Why not just contact her and tell her you found the email and noticed she hasn't had time to use the voucher? Ask if she would mind you using it and that when she comes home you'll either replace it or buy her something else.