Home   Companies and charities   Charities and sports bodies  

VAT Compensation Scheme for charities

  1. Overview
  2. Qualifying conditions and supporting documentation
  3. What you need to calculate the claim amount
  4. COVID-19 subsidy payments
  5. What is total income and qualifying income?
  6. What is qualifying expenditure and qualifying tax?
  7. How do you calculate the claim amount?
  8. Making a claim

COVID-19 subsidy payments

The Temporary Wage Subsidy Scheme (TWSS) and the Employer Wage Subsidy Scheme (EWSS) were introduced to provide support to employers affected by the COVID-19 pandemic.

For the purposes of the Charities VAT Compensation Scheme payments received under TWSS and EWSS are not treated as income. These payments should be excluded from VAT Compensation Scheme calculations in respect of both total income and qualifying income amounts.

Next: What is total income and qualifying income?

Published: 01 July 2021 Print this page

Back to homepage Back to top