Revenue eBrief No. 088/20

19 May 2020

Charities VAT Compensation Scheme

Charities VAT Compensation Scheme - extension to closing date for submitting claims

In response to the impact of the Covid-19 pandemic on the operation of business, the closing date for submission of claims under the VAT Compensation Scheme has been extended this year, from 30 June 2020 to 31 August 2020. This is a temporary measure and applies to claims submitted in respect of eligible VAT paid by charities in 2019. Charities are encouraged, however, to continue to submit their claims as early as possible via Revenue's Online Service (ROS).

The Tax and Duty Manual VAT Compensation Scheme Guidelines makes reference to this temporary measure and further information about the Scheme is available on the Revenue website.