Debt warehousing

Warehouse extension 2022

In December 2021, the Debt Warehousing Scheme (DWS) was extended for some businesses. To avail of the extension you need to:

If you qualified for the extension, your warehouse period dates were extended as follows:

Period 1 end date

Period 1 ended on 30 April 2022. All returns for qualifying taxes which fell in Period 1, were 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 1 May 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 is applied from the start of period 3 until the final payment date at a rate of 3%. 

Next: Qualifying terms and conditions