Revenue eBrief No.219/18

27 December 2018

Charities VAT Compensation Scheme - Guidelines

The Government has introduced a Value Added Tax (VAT) Compensation Scheme for Charities. The scheme has been commenced by the Minister for Finance and claims for compensation under the scheme can be submitted to Revenue from 1 January 2019 in respect of VAT paid on qualifying expenditure on or after 1 January 2018.

A new Tax and Duty Manual (TDM) VAT Compensation Scheme Guidelines has been created and provides an overview of the scheme, including issues such as eligibility criteria, eligible tax and the application process.