Policy paper

Legislating for the VAT deferral new payment scheme and deterrent

This tax information and impact note is about the VAT deferral new payment scheme and deterrent.

Documents

Details

The measure provides additional support to businesses during the COVID-19 pandemic giving the important flexibility and a choice of more and smaller instalments at a time of reduced cashflow for many sectors. 

Updates to this page

Published 3 March 2021

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