Monthly direct debit

Direct debit procedures for seasonal businesses

A seasonal business is a business that does not trade for certain months of the year.

If you have a seasonal business, you can choose to either:

  • reduce your total monthly tax payment
  • exclude up to a maximum of three months' payment.

You can do this by availing of either the ‘Exclude’, ‘Reduce’ or ‘Suspend option on Revenue Online Service (ROS). The reduction or exclusion will remain in place until you choose to make any further changes. This is only available to Value-Added Tax and employers' Income Tax direct debit customers.

Next: Monthly Direct Debit Calendar