Revenue eBrief No. 072/21
01 April 2021
Charities VAT Compensation Scheme
The Charities VAT Compensation Scheme Guidelines have been updated.
These Guidelines have been updated at Section 4 to include information on the treatment of Covid-19 wage subsidy scheme payments for the purposes of calculating a VAT Compensation Scheme claim.
Further clarification on the calculation of 'Total Income' and 'Qualifying Income' has also been provided in Sections 5 and 6.
Information about this scheme is available on www.revenue.ie.