COVID-19: Revenue Debt Management (ROI)

Apr 14, 2020

In response to members’ queries on entering a Phased Payment Arrangement (PPA) with Revenue or managing current arrangements during present financially difficult circumstances Revenue has provided some helpful clarifications.    

According to Revenue the following applies:   

Taxpayers with capacity to enter a PPA  

Revenue is currently adjusting its online PPA facility to enable tax payments for current periods to be included. It is anticipated that this facility will be in place this week.  

The duration of the phased payment required will vary dependant on individual taxpayer circumstances. This can be set out when the phased payment application is being made. The duration required will be reviewed by Revenue on a case by case basis and the taxpayer will be advised accordingly.   

Taxpayers in a PPA with no capacity to pay  

Taxpayers that have no capacity at present to pay their current taxes or meet the PPA obligations, may defer the PPA payment by one month via the online facility. Alternatively, they may seek a deferral in excess of one month and such requests will be considered on a case by case basis.   

Taxpayers no capacity to enter a PPA  

Taxpayers that have partial capacity to pay their current taxes but cannot enter into a PPA in the short term, the Collector-General’s Division will accept any proposed payment and agree to defer the remainder for a one month period on the basis that they will contact the Collector-General following the one month deferral.   

A Phased Payment Arrangement can be applied for online through MyEnquiries/My Account or by using Revenue’s Online Phased Payment Facility which is accessible through ROS.   

The submission of returns is essential, all taxpayers should continue to submit all their returns by the relevant due dates.   

More information on filing returns and paying taxes is available on the Revenue website.