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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 and are on a fixed direct debit, 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 (VAT) and Employers' Income Tax direct debit customers.
A hotel closes for the months of January and February every year.
They choose not to pay their VAT and Employers’ Pay As You Earn (PAYE) in these months. Instead, they spread the total cost of the tax they owe over the remaining ten months.
Next: Monthly direct debit calendar
Published: 25 January 2023
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