Irish Revenue has issued eBrief No. 190/20 regarding the extension of the Tax Debt Warehousing Scheme announced as part of the Budget 2021. --- Revenue eBrief No. 190/20 Budget 2021 - Income Tax Warehousing Budget 2021 announced the extension of the Tax Debt Warehousing Scheme to incorporate the balance due on 2019 income tax liabilities and 2020 preliminary tax. The warehousing of income tax applies to any self-assessed taxpayer who expects their income for 2020 will be at least 25% lower than their income for 2019. In the case of taxpayers who were not chargeable persons in 2019, warehousing may...