Revenue eBrief No. 235/22

29 December 2022

VAT and Employer Income Tax/PRSI/USC/LPT

Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended at section 12.

The sentence "Revenue will request the missed or unpaid Variable Direct Debit payment seven working days after the date the original payment was due" has been deleted in that section, as Revenue no longer requests this.