Revenue eBrief No. 196/25

22 October 2025

VAT and Employers' Income Tax and Preliminary Income Tax Direct Debit Guidelines

Tax and Duty Manuals VAT and Employers Income Tax Direct Debit Guidelines and Preliminary Income Tax Direct Debit Guidelines have been updated to reflect the introduction of the new Payments Hub in ROS (previously named Payments and Refunds).

Using the Payments Hub, customers and agents can set up and manage a Variable Direct Debit for VAT and a Direct Debit for payment of Preliminary Income Tax, in addition to managing bank account details for payments and refunds.