Debt Warehousing deadline 1 May 2024
In October 2022, Revenue extended the date for the repayment of warehoused debt from 1 January 2023 to 1 May 2024.
On 1 May 2024, customers are expected to either:
- pay their warehoused debt in full
- or
- engage with Revenue to agree a payment arrangement to pay the debt over an agreed period of time.
Payment options
There are a number of payment options available for the payment of warehoused debt depending on circumstances and debt outstanding, including:
- Pay now in full, or in part, through online payment channels
- Commence payments now via a Phased Payment Arrangement (PPA)
- Agree a payment arrangement now with monthly payments to commence from 1 May 2024
- Apply for a PPA consolidation now if you have an existing PPA for other taxes
- Request to offset repayable claims such as Value-Added Tax (VAT) against warehouse debt on an ongoing basis.
Applying for a PPA through Revenue Online Service (ROS)
To apply for a PPA through ROS, follow the steps below:
- Sign into ROS
- and
- Click on the ‘Phased Payment Arrangement (PPA)’ link from the ‘Other Services’ section.
Note
PPAs are only available for amounts greater than €500 and all tax returns must be filed before applying for a PPA.
For further information, please see How to apply for a PPA.