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VAT and employer direct debit guidelines manual updated

Feb 10, 2025

Revenue has updated the Tax and Duty Manual VAT and Employer Income Tax/PRSI/USC/LPT – Direct Debit guidelines to reflect the ongoing direct debit modernisation project.

Under phase one of this project, from January 2025, employers can no longer avail of a fixed direct debit option to pay their taxes. Liabilities can be settled instead by variable direct debit.

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