Debt warehousing


Warehousing of tax debt was aimed at assisting businesses who experienced cash-flow and trading difficulties during the COVID-19 pandemic.

Under the scheme, it was possible to defer paying some eligible tax liabilities until the business was in a position financially to deal with the debt.

Favourable interest rates applied to warehoused debt are as follows:

  • 0% initially
  • 3% from the start of Period 3 to the repayment date. 

For more information on period dates please see page three in this section.

Warehouse queries

If you have qualified for warehousing, you will have received a letter confirming the periods and amounts which are currently held in the warehouse. Your warehouse will automatically update to include all qualifying returns up to the end of Period 1 (as appropriate).

Please ensure you make returns relating to those periods to remain eligible for warehousing.

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

Next: Taxes included in the Warehousing Scheme