VAT Compensation Scheme for charities

Qualifying conditions and supporting documentation

To qualify for the scheme, your charity must, now and at the time that the qualifying expenditure was paid, be:

To submit a claim, you will need the following:

  • tax registration number granted by Revenue
  • bank account details
  • the Registered Charity Number issued by the Charities Regulator.

When you submit your claim, we will check your tax clearance status. You should ensure you have a current tax clearance certificate before submitting your claim.

You must submit your claim and any supporting documentation in the format required and within the time frame specified by Revenue. Claims made after the closing date will not be processed.

Revenue may request the following in support of your claim:

  • A detailed breakdown of the total income, qualifying income and qualifying tax.
  • Value-Added Tax (VAT) records which form the basis for the claim, such as invoices and receipts.
  • Documentation detailing the following:
    • VAT paid
    • date of the VAT expenditure
    • that the goods and services applied only to its charitable purpose.
  • Evidence that the income was received and expenditure paid out in the relevant year of the claim.
  • Proof that the charity was not entitled to a deduction or refund of the tax being claimed under any other legislation administered by Revenue.
  • The most recent set of audited accounts. These accounts must be for the financial year of the charity. The year end of the financial year must be the year to which the claim relates or the year in which the claim is being made.

You must retain all books, records and documents relevant to your claim for a period of six years.

Next: What you need to calculate the claim amount