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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
The claim amount is referred to as eligible tax and is the amount which a charity can claim. It is calculated with reference to qualifying income, qualifying expenditure and qualifying tax.
In the context of the Charities VAT Compensation Scheme:
Reference to income received or expenditure refers to transactions related to the claim.
The scheme operates on a cash basis.
Charity A orders goods and services in 2019 but does not pay for them until 2020. These goods and services cannot be included in the claim for 2019 but can be claimed in 2021 in respect of Value-Added Tax (VAT) paid in 2020.
Next: COVID-19 subsidy payments
Published: 01 July 2021
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