Humanitarian goods for export
Philanthropic organisations may, in certain circumstances, reclaim Value-Added Tax (VAT) paid on goods. VAT may be reclaimed on goods purchased in, or imported into, the State, which are subsequently exported. This is provided that the goods are used in the organisation's humanitarian, charitable or teaching activities abroad.
You should make applications for repayment on Form VAT 73. Applications need to be made within four years from the end of the taxable period to which the claim relates.