Since 28 January, all existing and new direct debit taxpayers and their tax agents have the facility to self-manage direct debit payments for current taxes through ROS. PAYE/PRSI, VAT and Preliminary Income Tax payments can be made by direct debit.

Taxpayers availing of the direct debit payment option only have to submit one annual return for PAYE/PRSI (annual P35 return) and for VAT (annual VAT3 return). Payment of Preliminary Income Tax by direct debit allows taxpayers spread the payment over the calendar year for which the tax is due instead of making one payment in October.

Taxpayers wishing to avail of the direct debit payment option can register via ROS. However, guidance on the Revenue website advises that the direct debit facility is confined to taxpayers with bi-monthly VAT liabilities up to €50,000 and monthly PAYE/PRSI liabilities up to €25,000

Revenue's eBrief No. 02/13 sets out details on this online facility and for further information you can go to Revenue's website where you will find details on the direct debit online facility as well as information on all Revenue's online services.