Republic of Ireland Law
Republic of Ireland Law Questions Answered by Experts
You will need to have public liability insurance in place in respect of the premises, and employer's liability insurance in respect of people working in the shop (even if they are doing so on a voluntary basis).
You do not say whether your not-for-profit organisation has been registered as a charitable company with the CRO and Revenue Commissioners in Ireland. If not, that is what you will need to do, so that the income that the organisation derives from the shop is appropriately taxed. This will mean having a board of directors, proper accounting procedures, and submitting annual returns and holding an AGM etc. If you do not do this you will not be taxed as a charity.
The place to start researching his is the Revenue Commissioners' website. That provides details about how charitable companies are taxed, tax free donations etc. It also provides a model Memorandum and Articles of Association that you can use to set up a charitable company.
You would amend this to reflect the activities and aims of the organisation, and then submit it to the Companies Registration Office. Then you submit the documents of the registered company to the Revenue Commissioners to apply for charitable tax status.
Then every year you comply with the requirements by providing audited accounts to your board members at the AGM and to the Companies Registration Office.
There is an organisation called The Wheel that provides useful information and training seminars etc to charities in Ireland.
I wish you every success.
Thanks for the feedback. Does that mean there are no retail shop licenses or permits like for a pub that need to be applied for with the local authorities like county council ? Please confirm.
I will be back in the office on May7th to review your answer - thanks - have a great weekend
No. There is no such permit. You will however have to consider planning regulations - if the building has not been used for retail before you may have to make a change of use application to the local planning authority. If you have taken out a commercial Lease the planning requirements will be dealt with in that.