Michael McGrath (Cork South Central, Fianna Fail)
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The Charities VAT Compensation Scheme, administered by Revenue, was introduced in Budget 2018 to reduce the tax burden on charities and to partially compensate them for the VAT paid in delivering on their charitable purposes.

Under the scheme, eligible charities may claim a refund of a proportion of their VAT costs based on their level of non-public funding. Where the total amount of eligible claims in a year exceeds the capped amount, claims are paid on a pro-rata basis. The annual fund available for payment under the scheme was initially capped at €5m and was increased to €10m in Budget 2024

The number and value of claims made under the scheme, as requested by the Deputy, is set out in the table below. Further information on the Scheme is available on Revenue’s website at: www.revenue.ie/en/companies-and-charities/charities-and-sports-bodies/vat-compensation-scheme/vat-compensation-scheme-for-charities/index.aspx