Debt warehousing

Warehouse periods

The debt warehouse term is made up of three distinct periods.

Period 1

This is the period during which returns entered the warehouse.

This period was determined having regard to the restriction levels introduced by the Government in response to the COVID-19 pandemic. 

Period 1 start date

The period began when the business first experienced cashflow trading difficulties due to COVID-19. This was:

Period 1 end date

Period 1 ended on 31 December 2021.

All returns for qualifying taxes which fell in period 1 were entered into the warehouse.

Period 2

Period 2 is a one year period from 1 January 2022 to 31 December 2022. No interest applies to the warehoused debt during period 2.

Period 3

Period 3 starts when period 2 ends, that is, 1 January 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%.


The Debt Warehousing Scheme (DWS) was extended for some businesses. For further information, please see the next page in this section. If you do not qualify for the extension, the above period dates apply.

Next: Warehouse extension 2022