Applications can now be submitted for the 2020 claim for VAT paid in 2019.  Revenue have updated their guide on the scheme, and this is available here.

The important points that came to light following the 2019 claims process were:

1. In most cases the claims were worthwhile as the return form Revenue amounted to approximately 12.5% of the VAT paid in the year.
2. The exclusion of income from other charities only applies to income from other Irish charities therefore, income from overseas charities is not excluded.
3. A claim made before the filing deadline of 30^th June 2020 can be amended at any stage up to the deadline.

We would advise that claims are not left to the last minute, and charities begin gathering the relevant information as soon as possible.