Phased Payment Arrangements (PPAs)

Reduced rate PPA

A reduced rate PPA was introduced during 2020 to help businesses experiencing cash-flow difficulties due to COVID-19.

For Income Tax 2019 liabilities, the reduced rate was available to customers who applied for a PPA before 10 December 2020.

The reduced rate was available to customers who applied for a PPA before 31 October 2020 for all other taxes.

Note

You might be currently availing of a reduced rate PPA. If you are, and your PPA cancels, you will not be able to avail of the reduced rate PPA again. Any future PPA will be subject to full interest.

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