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 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.

Key actions to take now

Payment options

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

1. Pay now in full, or in part, through online payment channels
2. Commence payments now via a Phased Payment Arrangement (PPA)
3. Agree a payment arrangement now with monthly payments to commence from 1 May 2024
4. Apply for a PPA consolidation now if you have 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. 

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.

Next: Amendments to the Debt Warehousing Scheme, 5 February 2024