The budget of 2018 introduced a pilot scheme whereby charities from 1stJanuary 2018 can be paid once year in arrears i.e. 01/01/2019. Charities would be entitled to a refund of a portion of their VAT costs based on the level of non-public funding they receive. This is a limited benefit as quite a number of charities rely 90% on non-private funding, and, as such, receive 10% of their VAT a year after paying it. For charities that have a larger private funding source, then the scheme will be of a significant benefit, however, the minister has introduced a capped fund of €5million for 2019, and, he proposed to review its operation after 3 years. Because of the ‘cap’ even the charities with the large non-public fund maybe pro-rata reduced which seems extremely niggardly of the department.