Revenue are willing to delay enforcement action or collection of late payment of tax, in cases where a business is experiencing difficulties in meeting its tax obligations because of a delay in receiving a statutory redundancy rebate. Satisfactory evidence of the redundancy rebate due must be supplied to Revenue.
Revenue has advised that to ensure the above arrangements are applied promptly, the business should provide authorisation for payment of the rebate directly to Revenue by submitting a completed application form to the Revenue caseworker involved in managing the business’s case.
Revenue will verify the rebate due and forward the completed application form to the Department of Enterprise Trade and Employment. This will facilitate payment of the rebate directly to Revenue from the Department.
The application form is available from Revenue website at: Business & Self Assessment > Running a Business > Tax Payment Difficulties.
Further details are contained in ebrief No. 59/09 which is available here
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