On 21 September 2022, the Irish Revenue published an eBrief No. 174/22 on Instalment Arrangements. Accordingly, the Tax and Duty Manual – Guidelines for Phased Payment Arrangements (PPA) – has been updated. This Guideline outlines Revenue’s approach to the collection of taxes and approach to assisting previously compliant Customers by allowing PPAs in certain circumstances. Updates include in the following section:

  • Section 2.3 and Section 10 have been amended to reflect enhancements to the PPA system (PPA Consolidation).
  • Appendix 9 has been added – Temporary changes to PPA during COVID-19 and recovery period.