In response to the COVID-19 pandemic, the government has legislated to allow for certain tax debts associated with the COVID-19 crisis to be deferred or ‘warehoused’. The Tax Debt Warehousing Scheme was made available to support businesses that are experiencing tax payment difficulties arising from the COVID-19 pandemic. The scheme, applies to VAT debts, PAYE (Employer) debts, certain self-assessed income tax debts and overpayments of both the Temporary Wage Subsidy Scheme (TWSS) and the Employment Wage Subsidy Scheme (EWSS). Access to the scheme was automatic for SMEs managed by Revenue’s Business and Personal Divisions and by agreement with larger businesses managed by Revenue’s Large Cases and Medium Enterprise Divisions. To qualify for debt warehousing, businesses must continue to file all tax returns, even though the liability cannot be paid.