- Charities can reclaim a portion of their VAT costs based on non-public funding before the 30 June deadline
- Claims will be paid on a pro-rata basis if the total eligible claims exceed the capped amount
- To qualify, charities must be registered with Revenue, hold a charitable tax exemption, and be registered with the Charities Regulatory Authority
- Claims must be submitted through e-Repayments on Revenue’s Online System
- Detailed documentation and evidence must be provided to support the claim
- Qualifying income is the privately funded income of a charity, excluding publicly funded income
- Qualifying expenditure includes expenses used for charitable purposes and not eligible for VAT deduction or refund under other legislation
Source: charteredaccountants.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
