Warehouse extension 2022
In December 2021, the Warehouse Scheme was extended for some businesses. The businesses must:
- already be eligible for warehousing
- have a valid claim during the period from 1 January 2022 to 30 April 2022 for any of the following Government COVID-19 Support Schemes:
For businesses who qualify for the extension, warehouse period dates extend as follows:
Period 1 end date
Period 1 ended on 30 April 2022. All returns for qualifying taxes which fall in Period 1, will be entered into the warehouse.
Period 2 is a one-year period which runs from 1 May 2022 to 30 April 2023 in the case of customers entitled to the warehouse extension. No interest is applied to the warehoused debt during Period 2.
Period 3 starts when Period 2 ends, that is, 1 May 2023. On exiting Period 2, you must agree a Phased Payment Arrangement with Revenue for the warehoused debt. Interest will be applied from the start of Period 3 until the final payment date at a rate of 3%.
Next: Qualifying terms and conditions