Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
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:
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.
A hotel closes for the months January and February every year.
They choose not to pay their VAT and employers’ PAYE in these months. Instead, they spread the total cost of the tax they owe over the remaining ten months.
Published: 25 March 2019
Please rate how useful this page was to you
Print this page