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Phased Payment Arrangements (PPAs)

Payment difficulties

Failed payments will result in your PPA being cancelled. If you are having payment difficulties, it is important you deal with them as soon as they arise.

You have many options to help you. On Revenue Online Service (ROS), you can:

  • move the deduction date to a more suitable date within the month
  • apply for a payment deferral. This will allow for a payment to be ‘skipped’ and added to the end of the payment schedule. You are allowed six deferrals over the lifetime of a PPA
  • or
  • apply for a payment break of up to six months.

If an instalment payment fails, and you will not be able to meet the second attempt to collect the instalment, you can:

  • apply for a payment break
  • or
  • apply for a deferral. 

This will prevent the PPA from cancelling. 

The application can be made anytime between:

  • five days after the first failed payment
  • and
  • up to the day before the second attempt is due.
  • Example

    Deirdre has a PPA with Revenue.

    Her instalment payment was due on 6 May 2025. She did not have the funds in her account to pay the instalment and so the payment failed.

    Deirdre received a ROS notification of the failed payment advising that a second attempt to collect the instalment would be made on 27 May. If she does not have the funds to meet this payment and misses the second attempt at collection, her PPA will cancel.

    Deirdre applies for a payment deferral on ROS before 26 May, to prevent the PPA from cancelling.

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Published: 05 June 2025 Print this page

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