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VAT Compensation Scheme for charities

  1. Overview
  2. Qualifying conditions and supporting documentation
  3. What you need to calculate the claim amount
  4. What is total income and qualifying income?
  5. What is qualifying expenditure and qualifying tax?
  6. How do you calculate the claim amount?
  7. Making a claim

Making a claim

How does a charity submit a claim for VAT compensation?

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.

Guide to making a claim on ROS

  • log in to ROS
  • on the My Services Tab, scroll to bottom of page
  • under Other Services, select e-repayment Claims
  • select Make a Claim – VAT – Value Added Tax
  • select Charities VAT Compensation.

You will need the following 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
  • claim amount.

Further instructions on submitting the claim can be found at Submit a claim for the Charities VAT Compensation Scheme.

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 01 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 so, we will advise you of the reasons why.

We may make any 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
  • Stamp Duties Act.

This includes any secondary legislation made under these Acts.

If an option does not appear in ROS for your charity to submit a claim on ROS, contact Charities and Sports Exemption Unit.

Published: 15 November 2023 Print this page

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