I received a bonus, which I kept separately for Hajj. Before one lunar year passed, I paid a travel agency for Hajj in 2016. However, they failed to complete all necessary formalities, and I could not go to Hajj. I got the money back, and before one lunar year was completed, I paid another agency for Hajj this year. Allah willing, I will be able to go this year. Do I have to pay zakah on the money in question since it came into my possession more than a lunar year ago, but as mentioned, it left as well? May Allah reward you.

All perfect praise be to Allah, the Lord of the worlds. I testify that there is none worthy of worship except Allah and that Muhammad is His slave and Messenger.

The money which you had paid to the agency in return for Hajj services left your possession and was transferred to the possession of the agency. When something is no longer in one’s possession, he is not obliged to pay zakaah on it. When the agency returned the money to you, your possession of it started anew, so you are not obliged to pay zakaah on it; rather, you start counting a new lunar year from the time it was returned to you. Since a whole lunar year did not elapse while it was with you, as you gave it to the second agency and so it left your possession again, you are not obliged to pay zakaah on it.

Allah knows best.