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