Debt warehousing

Warehouse extension 2022

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. On exiting Period 2, you must agree a Phased Payment Arrangement with Revenue for the warehoused debt. Interest will be applied from the start of Period 3 until the final payment date at a rate of 3%.

Next: Qualifying terms and conditions