Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018.
(2) Subject to paragraph (3), this Order shall have effect from 1 January 2018.
(3) This Order applies to tax paid on expenditure on or after 1 January 2018 by a qualifying charity.
num: 2
paragraphs: (1) In this Order—
(a) by any other provision of the Act of 2010 or any other instrument made under that Act, or
(b) under any other enactment administered by the Revenue Commissioners,
(a) educational fees received by a qualifying charity being a school, a university, an institute of technology or an educational establishment,
(b) income from shops, restaurants and retail outlets operated by the qualifying charity,
(c) refunds and reliefs received directly or indirectly by the qualifying charity—
(i) by any other provision of the Act of 2010 or any other instrument made under that Act, or
(ii) under any other enactment administered by the Revenue Commissioners,
(d) any funding, refunds or reliefs received directly or indirectly from—
(i) the State or from a public body or from a body of the State or from a body established by statute or from a body which received that funding directly or indirectly from the State,
(ii) the European Union or from a body of the European Union, or from a body which received that funding directly or indirectly from the European Union,
(iii) the public funding of any Member State, or from a body which received that funding directly or indirectly from the public funding of a Member State,
(iv) any international organisation which received that funding directly or indirectly from the public funds of any country, or from a body which received from an international organisation, funds which it had previously received directly or indirectly from the public funds of any country, or
(v) from another qualifying charity,
num: 3
paragraphs: (1) A qualifying charity shall be entitled to submit a claim for a refund of eligible tax, and where a claim is submitted the qualifying charity shall fulfil the conditions specified in this Order and shall submit that claim in accordance with the requirements specified by the Revenue Commissioners from time to time.
(2) A claim for a refund of eligible tax—
(a) may only be made annually in respect of eligible tax relating to the previous calendar year,
(b) may only be made where the amount of eligible tax is €500 or more, and
(c) shall be made not later than 30 June of the year following the calendar year to which the claim for a refund of that eligible tax relates.
(3) The Revenue Commissioners, having had regard to Articles 4 and 5, may not refund the full amount or any amount for which a qualifying charity is entitled to make a claim under this Order.
num: 4
paragraphs: The amount of eligible tax which may be refunded to a qualifying charity under this Order shall—
(a) be based on the amount of tax which that charity is entitled to claim,
(b) be calculated by the Revenue Commissioners having regard to—
(i) the annual amount available under the Charities Compensation Scheme as determined by the Minister for Finance, and
(ii) the value of eligible claims received by the Revenue Commissioners from all applicants,
(c) not exceed the amount calculated by the Revenue Commissioners in accordance with subparagraph (b).
num: 5
paragraphs: A qualifying charity which submits a claim under this Order, shall fulfil the conditions specified in this Order and shall submit the claim in accordance with the requirements specified by the Revenue Commissioners, including the requirements to—
(a) establish to the satisfaction of the Revenue Commissioners, by the production of documentary evidence or otherwise, that it is a qualifying charity,
(b) establish to the satisfaction of the Revenue Commissioners, by the production of documentary evidence or otherwise, that the goods and services in respect of which qualifying expenditure was paid were applied by the charity only to its charitable purpose,
(c) establish to the satisfaction of the Revenue Commissioners that it has paid the qualifying tax on which the claim is based,
(d) calculate the amount of eligible tax being claimed and provide the figures and information on which that claim is based,
(e) claim a refund by completing such form as may be provided for that purpose by the Revenue Commissioners,
(f) submit the claim and any required information in the format specified by the Revenue Commissioners,
(g) submit the claim and any required information in accordance with any deadlines specified by the Revenue Commissioners, including any information required before or after any deadlines following the submission of that claim to the Revenue Commissioners,
(h) if requested to do so by the Revenue Commissioners, produce to the satisfaction of the Revenue Commissioners, documentary evidence, including invoices or other documents, which establish the income, expenditure and tax on which basis the claim for a refund of eligible tax is being made,
(i) declare and certify that all information provided for the purposes of the claim is correct,
(j) have complied with all the obligations imposed by the Act of 2010, the Taxes Consolidation Act 1997 , the Stamp Duties Consolidation Act 1999 , and any instrument made under any of them in relation to—
(i) the payment or remittance of those taxes, interest and penalties required to be paid or remitted thereunder, and
(ii) the delivery of returns,
(k) if requested to do so by the Revenue Commissioners, produce the most recently completed audited accounts being for a financial year of the charity, which year ends no earlier than in the calendar year to which the claim for a refund relates, and
(l) if requested to do so by the Revenue Commissioners, establish to the satisfaction of the Revenue Commissioners in relation to the tax to which this claim relates, that it is not entitled to a deduction of that tax under section 59 of the Act of 2010 or to a repayment of the tax, under—
(i) any other provision of the Act of 2010,
(ii) any instrument made under the Act of 2010,
(iii) any Act administered by the Revenue Commissioners, or
(iv) any instrument made under an Act administered by the Revenue Commissioners.
num: 6
paragraphs: The Revenue Commissioners may—
(a) reject claims submitted, or
(b) make any changes they consider necessary to any claim, including changes to the amount of eligible tax being claimed by a qualifying charity.
num: 7
paragraphs: Where a claim for a refund of tax to a qualifying charity is made under this Order, the secretary, or other officer acting as secretary, or, where relevant, the charity trustee as defined in section 2(1) of the Act of 2009, who makes that claim on behalf of the qualifying charity, shall be answerable in addition to the qualifying charity for doing all such acts as are required to be done by that qualifying charity in relation to the making of such a claim.
num: 8
paragraphs: If the Revenue Commissioners are of the view, following the making of a refund under this Order, that the recipient has failed to comply with the terms of this Order or was not entitled to the full or any part of, the refund made, the Revenue Commissioners may—
(a) seek a refund of all or any part of the tax refunded, or
(b) deduct that refund or any part of the tax refunded from any future payments due to the charity under this Order, the Act of 2010, any instrument made under the Act of 2010 or under any other enactment administered by the Revenue Commissioners.