-
S.I. No. 580 of 2018
VALUE-ADDED TAX (REFUND OF TAX) (CHARITIES COMPENSATION SCHEME) ORDER 2018
I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 103 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), having had regard to the requirements in subsection (2A) of that section, hereby order as follows:
1. Citation, commencement and scope
(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.