Revenue eBrief No. 032/25
05 February 2025
VAT and Employer Income Tax/PRSI/USC/LPT - Direct Debit Guidelines
Tax and Duty Manual VAT and Employer Income Tax/PRSI/USC/LPT - Direct Debit Guidelines has been updated to reflect the Direct Debit Modernisation project which is currently underway.
As a result, Fixed Direct Debit for Employer Income Tax/PRSI/USC/LPT is no longer available for customers for periods from 2025 onwards. The option of setting up Variable Direct Debit is available instead.