Written answers

Tuesday, 15 January 2019

Department of Finance

VAT Rate Application

Photo of Danny Healy-RaeDanny Healy-Rae (Kerry, Independent)
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203. To ask the Minister for Finance if a system will be introduced in which clubs and associations that raise money voluntarily will be reimbursed VAT being charged (details supplied); and if he will make a statement on the matter. [1038/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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The VAT Compensation Scheme for Charities was introduced in Budget 2018 to reduce the VAT burden on charities through the partial compensation of VAT they incur. This Scheme was introduced in 2019 in respect of VAT expenses incurred in 2018. Charities will be entitled to a refund of a proportion of their VAT costs based on the level of non-public funding they receive, up to a total capped fund of €5m.

One of the conditions for qualification under the scheme is registration as a charity under Section 207 of the Taxes Consolidation Act 1997. Bodies established for the promotion of athletic or amateur games or sports are normally granted tax exemption under Section 235 Taxes Consolidation Act 1997, and this being the case may not be eligible to claim under the Charities Compensation Scheme.

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