Debt warehousing


Warehousing of tax debt assists businesses who experienced cash-flow and trading difficulties during the COVID-19 pandemic.

Under the scheme, you could defer paying some eligible tax liabilities until you were in a position financially to deal with the debt.

Interest rates applied to warehoused debt are as follows:

  • 0% during period 1 and period 2
  • 3% from the start of period 3 to the repayment date. 

For further information on period dates, please see page 3 in this section.

Warehouse queries

If you qualified for warehousing, you will have received a letter confirming:

  • warehoused periods
  • returns included in the warehouse
  • amounts warehoused
  • and
  • interest rates applicable.

Your warehouse will have automatically updated to include all qualifying returns up to the end of period 1, as appropriate.

Please ensure that you pay and file your current taxes as they fall due to remain eligible for warehousing.

Contact us

To enquire about the Debt Warehousing Scheme (DWS), please contact the Collector-General’s Division:

Next: Taxes included in the Warehousing Scheme