Revenue eBrief No. 021/20
28 January 2020
Charities VAT Compensation Scheme - Guidelines
Tax and Duty Manual (TDM) Charities VAT Compensation Scheme - Guidelines for Charities has been updated to reflect revised guidance for submission of claims.
- Section 4: Total Income explained - in particular regarding funds that are collected by one qualifying charity on behalf of another qualifying charity and also the circumstances in which funds should not be included in the Total Income calculation
- Section 5: Qualifying Income - includes examples of non-public funding for the purposes of this Scheme
- Section 9: Submitting a claim - details of the criteria for submitting a claim under this Scheme have been moved to the first paragraph for ease of reference