VAT Compensation Scheme for charities

Making a claim

Charities wishing to submit a claim must comply with the qualifying conditions. Charities must also be aware of the documentation that may be requested to support their claim.

You will need to submit your claim through the e-repayments system on Revenue Online Service (ROS).

A linked agent can make a claim on behalf of a charity. If an agent is not already linked to the customer, they can link to an existing tax head under agent services through ROS.

Rules for submitting claims

You should submit claims annually and for one calendar year only. This must be the year preceding the year of the claim.

You can submit your claim between 1 January and 30 June in the year following the year to which the claim relates. You can only amend your claim up until 30 June of the year of claim submission. The maximum claim amount that can be submitted is €1,000,000 and the minimum claim amount that can be submitted is €500.

Revenue may reject a claim and, if we do, we will advise you of the reasons why.

We may make necessary changes to any claim, including changes to the amount of eligible tax being claimed. We will advise you of the reasons for any changes we make.

Charities must declare and certify that all information they provide for the purposes of the claim is correct. They must have complied with the obligations of the:

• VAT Consolidation Act 2010
• Taxes Consolidation Act 1997
• and
• Stamp Duties Act.

This includes any secondary legislation made under these Acts.

Required information to submit a claim

• Tax Registration Number
• registered charity number (issued by the Charities Regulatory Authority)
• bank details
• total income
• qualifying income
• qualifying tax
• and
• claim amount.

Next: Guide to making a claim in ROS