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ARTICLE · 18 JANUARY 2018

2017 A Busy Year For The Sector

Mason Hayes & Curran LLP
Mason Hayes & Curran LLP
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Mason Hayes & Curran LLP

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There have been numerous positive developments within the charity sector over the past 12 months.

IrelandCorporate/Commercial Law
Niamh Callaghan
Niamh Callaghan
Edward Gleeson
Edward Gleeson
Alice Murphy
Alice Murphy
Emma Lawrence
Emma Lawrence
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There have been numerous positive developments within the charity sector over the past 12 months. We outline three developments in particular that will have a long-lasting positive impact on the charity sector.

VAT Compensation Refund Scheme

In the Budget 2018 speech, Ireland's Minister for Finance Paschal Donohoe announced the introduction of the VAT Compensation Refund Scheme, which took effect on 1 January 2018. This scheme will enable qualifying charities to claim back a proportion of the VAT paid on their inputs, based on the level of non-public funding that they receive. A total of €5 million is being made available for this scheme, which is a good first step. It is hoped that this amount will be increased over time and we look forward to seeing how the scheme develops over the coming years.

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