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Debt Warehousing

In December 2021, the Debt Warehousing Scheme (DWS) was extended for some businesses.

The businesses must:

For businesses who qualify for the extension, warehouse period dates extend as follows:

Period 1 end date

Period 1 ended on 30 April 2022. All returns for qualifying taxes which fall in Period 1, will be entered into the warehouse.

Period 2

Period 2 is a one-year period which runs from 1 May 2022 to 30 April 2023 in the case of customers entitled to the warehouse extension. No interest is applied to the warehoused debt during Period 2.

Period 3

Period 3 starts when Period 2 ends, that is, 1 May 2023. You have until 30 April 2024 to agree a Phased Payment Arrangement with Revenue for the warehoused debt. However, you can make interim payments towards your warehoused debt at any stage. Interest will be applied from the start of Period 3 until the final payment date at a rate of 3%.



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