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:
- Pay immediately in full, or in part, through online payment channels.
- Commence payments via a Phased Payment Arrangement (PPA) in advance of the 1 May 2024 deadline.
- Agree a payment arrangement with monthly payments to commence from 1 May 2024.
- Apply for a PPA consolidation immediately if you had an existing PPA for other taxes.
- 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