Phased Payment Arrangements (PPAs)
How to apply for a PPA
You can apply for a PPA through Revenue Online Service (ROS). Where an agent acts on your behalf in relation to your PPA, the agent will need to complete a declaration on ROS to access the arrangement.
To be able to apply for a PPA, you must:
- have a total debt outstanding (including interest and penalties) greater than €500
- have submitted all tax returns due to Revenue
- not have an existing PPA
- agree to pay your current taxes as they fall due.
During the application process, you will be asked to:
- select your repayment period (maximum 60 months)
- select your down-payment amount
- provide your bank details
- select your preferred repayment date.
Depending on your specific circumstances, you may also be asked to submit additional information or documentation such as:
- a completed ePPA1 form on ROS
- bank statements
- lists of assets or encumbrances
- an outline of cost-cutting measures being introduced
- six-month cash-flow projections
- management accounts.
All requests for a PPA are reviewed by Revenue and you will receive a response to your application within ten days. Where Revenue request further information, you will receive a notification through ROS. If you do not respond in the timeframe specified, your application will be automatically cancelled.
Next: Interest rates and charges