Phased Payment Arrangements (PPAs)
You are required to pay all your taxes by the due date. However, Revenue recognise that this is not always possible. You can avail of the option to pay your tax debts by PPA.
A PPA will allow you to repay your tax debts in instalments over a period of time.
The maximum length of a PPA is 36 months.
Due to the impact of COVID-19, the maximum length of a PPA has been extended to 60 months.
A down-payment is required, and interest is applied over the repayment period.
Next: How to apply for a PPA