Revenue has announced in eBrief No. 59/09 that where a business is awaiting a statutory redundancy rebate and is experiencing particular difficulties in meeting its tax obligations, collection or enforcement action that would otherwise arise in the event of late payment of tax will be delayed for a reasonable period of time. The deferral is subject to the quantum of rebate and will only apply where satisfactory evidence is provided of the repayment due.

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.