Tax payment difficulties

As a taxpayer, you should organise your finances so that you can pay your tax when it is due. If you are having difficulties paying your tax, you should contact Revenue immediately.

If you cannot pay your tax, you will receive a request for payment letter from Revenue. If you receive this letter, you should contact the telephone number listed to discuss your options.

If you require a phased payment arrangement, you must register for Revenue Online Service (ROS). You can then apply through ROS by completing Form ePPA1. Revenue will assess your application and decide if you can avail of an arrangement.

All existing phased payment arrangements must be accessed and managed through ROS. If you are not registered for this service, please do so immediately through ROS.

Where an agent acts on your behalf in relation to your Phased Payment arrangement, the agent will need to complete a declaration  on ROS to access the arrangement.

From 27 May 2019, if the debt is under €5000, only the following sections of Form ePPA1 need to be completed:

  • 1A – Business details
  • 2A – Repayment Capacity/Lending Commitments
  • 2C – How the proposed repayment will be serviced
  • the Declaration.

For phased payment arrangements under €5000, no supporting documentation is required at application stage, but may be sought by a case worker on review.

There is further information on Revenue’s approach to tax payment difficulties in Collection of tax debts.

If you ignore the request for payment letter, Revenue may take enforcement action to collect the outstanding tax. Enforcement action can include:

  • referral to the Sheriff
  • referral to an external solicitor
  • attachment of bank accounts or debtors
  • liquidation or bankruptcy.

If you pay your tax late, you will be charged interest. Interest is also included in all phased payment arrangements and enforcement actions.