Direct debit
Monthly direct debit calendar
The direct debit facility is a self-managed process for customers and agents. A direct debit can only be set up to pay current tax for Value-Added Tax (VAT), preliminary Income Tax and Employers’ Income Tax. A seperate direct debit mandate is required for each tax.
The direct debit calendar below shows the cut-off dates for creating, amending and cancelling monthly direct debit mandates for:
- preliminary Income Tax
- Local Property Tax (LPT)
- VAT
- Employers’ Income Tax.
- December 2024 cut-off dates
December schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 29/11/2024 |
Income Tax |
Create a new direct debit mandate to commence in December 2023 |
09/12/2024 |
| 04/12/2024 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from December 2023 |
09/12/2024 |
| 06/12/2024 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in December 2023 1 |
16/12/2024 |
| 11/12/2024 |
LPT |
Cancel an existing direct debit mandate effective from December 2023 |
16/12/2024 |
| 16/12/2024 |
VAT and Employers’ Income Tax |
Create a new direct debit mandate 2 |
30/12/2024 |
| 20/12/2024 |
VAT and Employers’ Income Tax |
Amend or cancel an existing direct debit mandate effective from December 2023 |
30/12/2024 |
- January 2025 cut-off dates
January schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 31/12/2024 |
Income Tax |
Create a new direct debit mandate to commence in January 2024 |
07/01/2025 |
| 06/01/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from January 2024 |
07/01/2025 |
| 07/01/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in January 2024 1 |
15/01/2025 |
| 10/01/2025 |
LPT |
Cancel an existing direct debit mandate effective from January 2024 |
15/01/2025 |
| 21/01/2025 |
VAT and Employers’ Income Tax |
Create a new direct debit mandate 2 |
29/01/2025 |
| 24/01/2025 |
VAT and Employers’ Income Tax
|
Amend or cancel an existing direct debit mandate effective from January 2024 |
29/01/2025 |
- February 2025 cut-off dates
February schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 30/01/2025 |
Income Tax |
Create a new direct debit mandate to commence in February 2024 |
10/02/2025 |
| 05/02/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from February 2024 |
10/02/2025 |
| 07/02/2025 |
LPT |
Create a new, or amendan existing direct debit mandate to commence in February 20241 |
17/02/2025 |
| 12/02/2025 |
LPT |
Cancel an existing direct debit mandate effective from February 2024 |
17/02/2025 |
| 18/02/2025 |
VAT and Employers’
Income Tax
|
Create a new direct debit mandate 2 |
26/02/2025 |
| 21/02/2025 |
VAT and Employers’
Income Tax
|
Amend or cancel an existing direct debit mandate effective from February 2024 |
26/02/2025 |
- March 2025 cut-off dates
March schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 28/02/2025 |
Income Tax |
Create a new direct debit mandate to commence in March 2024
|
10/03/2025 |
| 05/03/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from March 2024 |
10/03/2025 |
| 07/03/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in March 2024 1 |
18/03/2025 |
| 12/03/2025 |
LPT |
Cancel an existing direct debit mandate effective from March 2024 |
18/03/2025 |
| 19/03/2025 |
VAT and Employers’
Income Tax
|
Create a new direct debit mandate 2 |
27/03/2025 |
| 24/03/2025 |
VAT and Employers’
Income Tax
|
Amend or cancel an existing direct debit mandate effective from March 2024 |
27/03/2025 |
- April 2025 cut-off dates
April schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 01/04/2025 |
Income Tax |
Create a new direct debit mandate to commence in April 2024 |
09/04/2025 |
| 04/04/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from April 2024 |
09/04/2025 |
| 07/04/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in April 2024 1 |
15/04/2025 |
| 10/04/2025 |
LPT |
Cancel an existing direct debit mandate effective from April 2024 |
15/04/2025 |
| 16/04/2025 |
VAT and Employers’
Income Tax
|
Create a new direct debit mandate 2 |
28/04/2025 |
| 23/04/2025 |
VAT and Employers’
Income Tax
|
Amend or cancel an existing direct debit mandate effective from April 2024 |
28/04/2025 |
- May 2025 cut-off dates
May schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 30/04/2025 |
Income Tax |
Create a new direct debit mandate to commence in May 2024 |
09/05/2025 |
| 06/05/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from May 2024 |
09/05/2025 |
| 07/05/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in May 2024 1 |
15/05/2025 |
| 12/05/2025 |
LPT |
Cancel an existing direct debit mandate effective from May 2024 |
15/05/2025 |
| 20/05/2025 |
VAT and Employers’
Income Tax
|
Create a new direct debit mandate 2 |
28/05/2025 |
| 23/05/2025 |
VAT and Employers’
Income Tax
|
Amend or cancel an existing direct debit mandate effective from May 2024 |
28/05/2025 |
- June 2025 cut-off dates
June schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 29/05/2025 |
Income Tax |
Create a new direct debit mandate to commence in June 2024 |
09/06/2025 |
| 04/06/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from June 2024 |
09/06/2025 |
| 06/06/2025 |
LPT |
Create new or amend existing direct debit mandate to commence in June 2024 1 |
16/06/2025 |
| 11/06/2025 |
LPT |
Cancel an existing direct debit mandate effective from June 2024 |
16/06/2025 |
| 18/06/2025 |
VAT and Employers’
Income Tax
|
Create a new direct debit mandate 2 |
26/06/2025 |
| 23/06/2025 |
VAT and Employers’
Income Tax
|
Amend or cancel an existing direct debit mandate effective from June 2024 |
26/06/2025 |
- July 2025 cut-off dates
July schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 01/07/2025 |
Income Tax |
Create a new direct debit mandate to commence in July 2024 |
09/07/2025 |
| 04/07/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from July 2024 |
09/07/2025 |
| 07/07/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in July 2024 1 |
15/07/2025 |
| 10/07/2025 |
LPT |
Cancel an existing direct debit mandate effective from July 2024 |
15/07/2025 |
| 19/07/2025 |
VAT and Employers’
Income Tax
|
Create a new direct debit mandate 2 |
29/07/2025 |
| 24/07/2025 |
VAT and Employers’
Income Tax
|
Amend or cancel an existing direct debit mandate effective from July 2024 |
29/07/2025 |
- August 2025 cut-off dates
August schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 31/07/2025 |
Income Tax |
Create a new direct debit mandate to commence in August 2024 |
11/08/2025 |
| 06/08/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from August 2024 |
11/08/2025 |
| 07/08/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in August 2024 1 |
15/08/2025 |
| 12/08/2025 |
LPT |
Cancel an existing direct debit mandate effective from August 2024 |
15/08/2025 |
| 19/08/2025 |
VAT and Employers’ Income Tax |
Create a new direct debit mandate 2 |
27/08/2025 |
| 22/08/2025 |
VAT and Employers’ Income Tax |
Amend or cancel an existing direct debit mandate effective from August 2024 |
27/08/2025 |
- September 2025 cut-off dates
September schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 01/09/2025 |
Income Tax |
Create a new direct debit mandate to commence in September 2024 |
09/09/2025 |
| 04/09/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from September 2024 |
09/09/2025 |
| 05/09/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in September 2024 1 |
15/09/2025 |
| 10/09/2025 |
LPT |
Cancel an existing direct debit mandate effective from September 2024 |
15/09/2025 |
| 18/09/2025 |
VAT and Employers’ Income Tax |
Create a new direct debit mandate 2 |
26/09/2025 |
| 23/09/2025 |
VAT and Employers’ Income Tax |
Amend or cancel an existing direct debit mandate effective from September 2024 |
26/09/2025 |
- October 2025 cut-off dates
October schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 01/10/2025 |
Income Tax |
Create a new direct debit mandate to commence in October 2024 |
09/10/2025 |
| 06/10/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from October 2024 |
09/10/2025 |
| 07/10/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in October 2024 1 |
15/10/2025 |
| 10/10/2025 |
LPT |
Cancel an existing direct debit mandate effective from October 2024 |
15/10/2025 |
| 20/10/2025 |
VAT and Employers’ Income Tax |
Create a new direct debit mandate 2 |
29/10/2025 |
| 23/10/2025 |
VAT and Employers’ Income Tax |
Amend or cancel an existing direct debit mandate effective from October 2024 |
29/10/2025 |
- November 2025 cut-off dates
November schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 31/10/2025 |
Income Tax |
Create a new direct debit mandate to commence in November 2025 |
10/11/2025 |
| 06/11/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from November 2024 |
10/11/2025 |
| 07/11/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in November 2024 1 |
17/11/2025 |
| 12/11/2025 |
LPT |
Cancel an existing direct debit mandate effective from November 2024 |
17/11/2025 |
| 18/11/2025 |
VAT and Employers’ Income Tax |
Create a new direct debit mandate 2 |
26/11/2025 |
| 21/11/2025 |
VAT and Employers’ Income Tax |
Amend or cancel an existing direct debit mandate effective from November 2024 |
26/11/2025 |
- December 2025 cut-off dates
December schedule for monthly direct debit mandates
| Cut off date | Taxhead | Action | Debit date |
|---|
| 01/12/2025 |
Income Tax |
Create a new direct debit mandate to commence in December 2025 |
09/12/2025 |
| 04/12/2025 |
Income Tax |
Amend or cancel an existing direct debit mandate effective from December 2024 |
09/12/2025 |
| 05/12/2025 |
LPT |
Create a new, or amend an existing, direct debit mandate to commence in December 2024 1 |
15/12/2025 |
| 10/12/2025 |
LPT |
Cancel an existing direct debit mandate effective from December 2024 |
15/12/2025 |
| 17/12/2025 |
VAT and Employers’ Income Tax |
Create a new direct debit mandate 2 |
30/12/2025 |
| 22/12/2025 |
VAT and Employers’ Income Tax |
Amend or cancel an existing direct debit mandate effective from December 2024 |
30/12/2025 |
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.