Revenue eBrief No. 080/25
07 April 2025
VAT Repayment Offset
Tax and Duty Manual VAT Repayment Offset has been updated to reflect changes to the offset options available to customers claiming VAT repayments on ROS reflecting the end of Debt Warehouse Scheme.
- Section 1.2 removed– Offsets to Debt Warehouse periods
As the Debt Warehousing Scheme has now ended, tax periods fall into the general guidelines for VAT repayment offsets.