Charities VAT Compensation Scheme – Guidelines

Feb 03, 2020

Revenue’s Charities VAT Compensation Scheme - Guidelines for Charities has been updated to reflect revised guidance for submission of claims. 

The updates are: 

Section 4: Total Income explained - regarding funds that are collected by one qualifying charity on behalf of another qualifying charity and the circumstances in which funds should not be included in the Total Income calculation. 

Section 5: Qualifying Income - includes examples of non-public funding for the purposes of this Scheme. 

Section 9: Submitting a claim - details of the criteria for submitting a claim under this Scheme have been moved to the first paragraph for ease of reference