Michael McGrath (Cork South Central, Fianna Fail)
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150. To ask the Minister for Finance if sports clubs that are registered charities can benefit from the VAT compensation scheme; and if he will make a statement on the matter. [53122/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT Compensation Scheme for Charities has effect from 1 January 2018 but will be paid one year in arrears - in 2019, charities will be able to submit claims in respect of the VAT paid in 2018. To benefit from the scheme, a sports club must be registered with the Revenue Commissioners, hold a charitable tax exemption (CHY) under Section 207 Taxes Consolidation Act (TCA) 1997 and be registered with the Charities Regulatory Authority (CRA).

Bodies established for the promotion of athletic or amateur games or sports are normally granted tax exemption under Section 235 Taxes Consolidation Act (TCA) 1997 and this being the case may not be eligible to claim under the VAT Compensation Scheme.

Guidance Notes on the VAT Compensation Scheme will be published shortly.