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.

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