Payroll

VAT and Employer Income Tax/PRSI/USC/LPT

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Revenue eBrief No. 235/22

VAT and Employer Income Tax/PRSI/USC/LPT

Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended at section 12.

The sentence “Revenue will request the missed or unpaid Variable Direct Debit payment seven working days after the date the original payment was due” has been deleted in that section, as Revenue no longer requests this.

EXTRACT:

  1. Unpaids
    The customer’s bank may return a Direct Debit Instruction to Revenue marked “unpaid” for a number of reasons.
    An automated letter issues to advise the customer of the cancelled Direct Debit and to seek
    payment to replace the unpaid Direct Debit.
    For the Variable Direct Debit scheme for Employer Income Tax/PRSI/USC/LPT, the original payment is due on the third last working day of the month and interest may be charged where there is an unpaid original payment.