Revenue eBrief No. 198/21
26 October 2021
Charities VAT Compensation Scheme
The Charities VAT Compensation Scheme, which was introduced in 2018, has been reviewed. The review was undertaken by the Department of Finance, Revenue and charity representative groups.
As a result of this review, a maximum claim amount of €1 million has been introduced to the scheme. This is effective in respect of all claims submitted from January 2022.
Information about this scheme can be found in Tax and Duty Manual Charities VAT Compensation Scheme.