Revenue eBrief No. 140/20
Charities VAT Compensation Scheme – reminder re closing date for submission of claims
The Charities VAT Compensation Scheme aims to reduce the VAT burden on charities and to partially compensate them for VAT paid in the day to day running of their organisations.
The deadline for charities to apply for compensation under the scheme is normally 30 June each year. Due to the impact of COVID-19, the closing date for submission of claims this year has been extended to 31 August 2020.
This is a reminder to charities to submit claims under the VAT Compensation Scheme, in respect of eligible VAT paid during 2019, by 31 August 2020. Claims submitted after 31 August 2020 will not be accepted.
Claimants should familiarise themselves with the qualifying criteria for the scheme before submitting a claim. Information about the scheme is available on the Revenue website.