Debt warehousing

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 were 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 were a number of payment options available for the payment of warehoused debt depending on circumstances and debt outstanding, including:

  1. Pay immediately in full, or in part, through online payment channels.
  2. Commence payments via a Phased Payment Arrangement (PPA) in advance of the 1 May 2024 deadline.
  3. Agree a payment arrangement with monthly payments to commence from 1 May 2024.
  4. Apply for a PPA consolidation immediately if you had an existing PPA for other taxes.
  5. Request to offset repayable claims such as Value-Added Tax (VAT) against warehouse debt on an ongoing basis.

For further information on Phased Payment Arrangements, please see How to apply for a PPA.

Next: Amendments to the Debt Warehousing Scheme