Revenue eBrief No. 59/09
25 September 2009
Redundancy Rebates and Tax Payment Difficulties
Where a business is awaiting a statutory redundancy rebate and it is experiencing particular difficulties in meeting its tax obligations because of a delay in receiving the repayment, then, subject to satisfactory evidence being provided of the repayment due and its quantum, Revenue will be accommodating in deferring for a reasonable period collection or enforcement action that would otherwise ensue in the event of delayed payment of tax.
Revenue has agreed with the Department of Enterprise, Trade and Employment a form of authorisation, for payment of the rebate direct to Revenue by the Department. This will facilitate the business in putting in place, in a speedy fashion, the necessary arrangements to have the rebate payment made directly to Revenue. The
authorisation form (PDF, 85 KB) can be found on the Revenue website at: Business & Self Assessment > Running a Business > Tax Payment Difficulties