Monthly direct debit
Monthly Direct Debit Calendar
The Direct Debit facility is a self-managed process for customers and agents. The Direct Debit Calendar below shows the cut-off dates for creating, amending and cancelling monthly direct debit mandates for:
- Preliminary Income Tax (IT)
- Local Property Tax (LPT)
- Value Added Tax (VAT)
- Employers’ IT.
- January cut-off dates
January Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
30/12/2021 |
IT |
Create New Direct Debit Mandate to commence in January 2022 |
10/01/2022 |
05/01/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from January 2022 |
10/01/2022 |
07/01/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in January 2022 1 |
17/01/2022 |
12/01/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from January 2022 |
17/01/2022 |
19/01/2022 |
VAT and Employers’ IT |
Create New Direct Debit Mandate 2 |
27/01/2022 |
24/01/2022 |
VAT and Employers’ IT
|
Amend or Cancel Existing Direct Debit Mandate effective from January 2022 |
27/01/2022 |
- February cut-off dates
February Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
01/02/2022 |
IT |
Create New Direct Debit Mandate to commence in February 2022 |
09/02/2022 |
04/02/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from February 2022 |
09/02/2022 |
07/02/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in February 2022 1 |
15/02/2022 |
10/02/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from February 2022 |
15/02/2022 |
16/02/2022 |
VAT and Employers’
IT
|
Create New Direct Debit Mandate 2 |
24/02/2022 |
21/02/2022 |
VAT and Employers’
IT
|
Amend or Cancel Existing Direct Debit Mandate effective from February 2022 |
24/02/2022 |
- March cut-off dates
March Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
01/03/2022 |
IT |
Create New Direct Debit Mandate to commence in March 2022 |
09/03/2022 |
04/03/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from March 2022 |
09/03/2022 |
07/03/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in March 2022 1 |
15/03/2022 |
10/03/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from March 2022 |
15/03/2022 |
21/03/2022 |
VAT and Employers’
IT
|
Create New Direct Debit Mandate 2 |
29/03/2022 |
24/03/2022 |
VAT and Employers’
IT
|
Amend or Cancel Existing Direct Debit Mandate effective from March 2022 |
29/03/2022 |
- April cut-off dates
April Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
01/04/2022 |
IT |
Create New Direct Debit Mandate to commence in April 2022 |
11/04/2022 |
06/04/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from April 2022 |
11/04/2022 |
07/04/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in April 2022 1 |
19/04/2022 |
12/04/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from April 2022 |
19/04/2022 |
19/04/2022 |
VAT and Employers’
IT
|
Create New Direct Debit Mandate 2 |
27/04/2022 |
22/04/2022 |
VAT and Employers’
IT
|
Amend or Cancel Existing Direct Debit Mandate effective from April 2022 |
27/04/2022 |
- May cut-off dates
May Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
28/04/2022 |
IT |
Create New Direct Debit Mandate to commence in May 2022 |
09/05/2022 |
04/05/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from May 2022 |
09/05/2022 |
06/05/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in May 2022 1 |
16/05/2022 |
11/05/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from May 2022 |
16/05/2022 |
19/05/2022 |
VAT and Employers’
IT
|
Create New Direct Debit Mandate 2 |
27/05/2022 |
24/05/2022 |
VAT and Employers’
IT
|
Amend or Cancel Existing Direct Debit Mandate effective from May 2022 |
27/05/2022 |
- June cut-off dates
June Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
31/05/2022 |
IT |
Create New Direct Debit Mandate to commence in June 2022 |
09/06/2022 |
03/06/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from June 2022 |
09/06/2022 |
07/06/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in June 2022 1 |
15/06/2022 |
10/06/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from June 2022 |
15/06/2022 |
20/06/2022 |
VAT and Employers’
IT
|
Create New Direct Debit Mandate 2 |
28/06/2022 |
23/06/2022 |
VAT and Employers’
IT
|
Amend or Cancel Existing Direct Debit Mandate effective from June 2022 |
28/06/2022 |
- July cut-off dates
July Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
01/07/2022 |
IT |
Create New Direct Debit Mandate to commence in July 2022 |
11/07/2022 |
06/07/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from July 2022 |
11/07/2022 |
07/07/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in July 2022 1 |
15/07/2022 |
12/07/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from July 2022 |
15/07/2022 |
19/07/2022 |
VAT and Employers’
IT
|
Create New Direct Debit Mandate 2 |
27/07/2022 |
22/07/2022 |
VAT and Employers’
IT
|
Amend or Cancel Existing Direct Debit Mandate effective from July 2022 |
27/07/2022 |
- August cut-off dates
August Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
29/07/2022 |
IT |
Create New Direct Debit Mandate to commence in August 2022 |
09/08/2022 |
04/08/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from August 2022 |
09/08/2022 |
05/08/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in August 2022 1 |
15/08/2022 |
10/08/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from August 2022 |
15/08/2022 |
19/08/2022 |
VAT and Employers’ IT |
Create New Direct Debit Mandate 2 |
29/08/2022 |
24/08/2022 |
VAT and Employers’ IT |
Amend or Cancel Existing Direct Debit Mandate effective from August 2022 |
29/08/2022 |
- September cut-off dates
September Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
01/09/2022 |
IT |
Create New Direct Debit Mandate to commence in September 2022 |
09/09/2022 |
06/09/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from September 2022 |
09/09/2022 |
07/09/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in September 2022 1 |
15/09/2022 |
12/09/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from September 2022 |
15/09/2022 |
20/09/2022 |
VAT and Employers’ IT |
Create New Direct Debit Mandate 2 |
28/09/2022 |
23/09/2022 |
VAT and Employers’ IT |
Amend or Cancel Existing Direct Debit Mandate effective from September 2022 |
28/09/2022 |
- October cut-off dates
October Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
30/09/2022 |
IT |
Create New Direct Debit Mandate to commence in October 2022 |
10/10/2022 |
05/10/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from October 2022 |
10/10/2022 |
07/10/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in October 2022 1 |
17/10/2022 |
12/10/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from October 2022 |
17/10/2022 |
18/10/2022 |
VAT and Employers’ IT |
Create New Direct Debit Mandate 2 |
26/10/2022 |
21/10/2022 |
VAT and Employers’ IT |
Amend or Cancel Existing Direct Debit Mandate effective from October 2022 |
26/10/2022 |
- November cut-off dates
November Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
01/11/2022 |
IT |
Create New Direct Debit Mandate to commence in January 2023 |
09/11/2022 |
04/11/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from November 2022 |
09/11/2022 |
07/11/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in November 2022 1 |
15/11/2022 |
10/11/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from November 2022 |
15/11/2022 |
18/11/2022 |
VAT and Employers’ IT |
Create New Direct Debit Mandate 2 |
28/11/2022 |
23/11/2022 |
VAT and Employers’ IT |
Amend or Cancel Existing Direct Debit Mandate effective from November 2022 |
28/11/2022 |
- December cut-off dates
December Schedule for monthly Direct Debit Mandates
Cut Off Date | Taxhead | Action | Debit Date |
01/12/2022 |
IT |
Create New Direct Debit Mandate to commence in January 2023 |
09/12/2022 |
06/12/2022 |
IT |
Amend or Cancel Existing Direct Debit Mandate effective from December 2022 |
09/12/2022 |
07/12/2022 |
LPT |
Create New or Amend Existing Direct Debit Mandate to commence in December 2022 1 |
15/12/2022 |
12/12/2022 |
LPT |
Cancel Existing Direct Debit Mandate effective from December 2022 |
15/12/2022 |
19/12/2022 |
VAT and Employers’ IT |
Create New Direct Debit Mandate 2 |
29/12/2022 |
21/12/2022 |
VAT and Employers’ IT |
Amend or Cancel Existing Direct Debit Mandate effective from December 2022 |
29/12/2022 |
1. Amending the details of a Local Property Tax (LPT) Direct Debit Mandate will result in a new Mandate being created. Therefore, the cut-off date for ‘Amending’ an LPT Direct Debit Mandate is the same as the cut off date for ‘Creating’ an LPT Direct Debit Mandate.
2. The first deduction date for VAT and Employers’ IT will depend on the existing filing pattern for VAT and Employers’ IT as outlined in the below table.
- Filing pattern deduction date for VAT and Employers’ IT
Schedule for first debit deduction
Taxhead | Condition |
VAT |
Bi-Monthly customers: First available month is always the next available even month, provided VAT 3 has not already issued for the bi-monthly period in which they are applying. |
VAT |
Tri-Annual customer: First available month will be February, June or October following the current simplified filing period. |
VAT |
Bi-Annual customer: First available month will be either February or August following the current simplified filing period. |
VAT |
Annual customer: First available month is the next debit date available. |
Employers’ IT |
Monthly Filers: First available month is the next debit date available. |
Employers’ IT |
Quarterly Filers: First available months will be February, May, August or November following the current simplified filing period. |
Employers’ IT |
Annual customer: First available month is the next debit date available. |