Dáil Éireann Debate, Tuesday - 24 May 2022
358. Deputy Catherine Murphy asked the Minister for Education her views in relation to allowing all schools to claim back VAT in the same way that other entities with charity numbers can; if she has addressed this matter with the Minister for Finance; and if her attention has been drawn to the fact that schools cannot avail of the VAT compensation scheme. [25740/22]
View answerThe provision of the Value Added Tax (VAT) Compensation Scheme which was introduced in Budget 2018 aims to reduce the VAT burden on charities and to partially compensate for VAT paid by the charity.
The eligibility criteria for this scheme is a matter for my colleague the Minister for Finance.
However, I can confirm that as registered charities, schools that are registered with Revenue and hold a charitable tax exemption are entitled to avail of the VAT Compensation Scheme and may submit claims based on the level of non-public funding they receive.
It is a matter for each Board of Management, or Education and Training Board where applicable, to determine if they are in a position to provide the necessary supporting documentation.
