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Can my daughter defer an accepted unconditional offer?
Not necessarily. She must ask her university if they will allow her to defer the offer. They may say it is for 2017 only. It is possible that the university will transfer the offer to UCAS 2018, but it is in their gift.
If the university will not allow a deferment, she would need to withdraw from UCAS 2017 and re-apply for 2018 entry.
She needs to talk to the university as soon as possible to find out if they are flexible.
Any admin. arising must go through UCAS, but the university will trigger it.
You can find info on deferring here: www.thecompleteuniversityguide.co.uk/universities/.../
and extra help on gap years/volunteering: www.thecompleteuniversityguide.co.uk/preparing-to-.../