VAT Compensation Scheme

When and how will payment be made?

It is expected that approved repayments will issue in November in the year of the claim.

The total amount of claims in each year may exceed the capped amount. If so any refunds due will be paid to charities on a pro-rata basis.

Revenue is not obliged to refund the full amount or any amount of your claim.

If your claim is approved, the refund amount will be advised to you through your Revenue Online Service (ROS) Inbox

Your payment will be paid to you by Electronic Funds Transfer through our eRepayments system.

The minimum repayment, in line with existing VAT legislation, is €5.

All refunds are subject to standard VAT refunds procedures.

The charity making the claim is responsible for complying with the conditions of the scheme. Where the secretary or trustee make the claim on behalf of the charity, they are also responsible for complying with the conditions of the scheme.

Revenue may review the payment to the charity under the scheme. We may seek a refund or deduct it from future repayments if we find that the charity:

  • failed to comply with the conditions of the scheme
  • was not entitled to all or any of the refund.

You can find further details in Charities VAT Compensation Scheme Guidelines