Revenue eBrief No. 095/21
07 May 2021
Guidelines for Phased Payment Arrangements
The Tax and Duty Manual Guidelines for Phased Payment Arrangements has been updated.
- Section 5.13 has been amended to clarify that a customer’s bank account must be SEPA enabled to avail of Direct Debit.
- Section 16 has been added to detail Phased Payment Arrangements for customers who are non e-enabled.
