07 May 2021
VAT and Employer Income Tax/PRSI/USC/LPT Direct Debit Guidelines
Tax and Duty Manual VAT and Employer Income Tax PRSI USC LPT Direct Debit Guidelines has been updated to reflect:
- that the UK is now categorised as a non-EU country for SEPA purposes (Paragraph 4)
- that Local Property Tax (LPT) can be paid by Direct Debit (Paragraph 5)
- the treatment of Fixed Direct Debit overpayments where they arise (Paragraph 7).
Appendices 1 and 5 have also been updated to include a link to the terms and conditions of the Variable Direct Debit scheme and to include screenshots for creating a Variable Direct Debit respectively.