Dáil Éireann Debate, Tuesday - 12 July 2016
212. Deputy Paul Kehoe asked the Minister for Finance if a registered charity set up as a company limited by guarantee that is VAT registered and received funding through the 1916 fund is entitled to apply for a VAT refund on the expenditure of the said funds; and if he will make a statement on the matter. [21252/16]
View answerA VAT registered charity, as is the case with all VAT registered persons, can only claim for a refund of VAT on expenses incurred, where those expenses are linked to or are a cost component of supplies of goods or services made by that charity on which the charity is liable to charge Value Added Tax.
There are, however, separate specific reliefs from VAT in certain circumstances and, where appropriate, such reliefs may also be availed of by charities. Please see attached link for further information:
http://www.revenue.ie/en/tax/vat/leaflets/charities.html
