Irish Revenue has issued eBrief No. 080/25 concerning an update to the Tax and Duty Manual on VAT Repayment Offset to reflect the end of the Debt Warehousing Scheme. --- Revenue eBrief No. 080/25 VAT Repayment Offset Tax and Duty Manual VAT Repayment Offset has been updated to reflect changes to the offset options available to customers claiming VAT repayments on ROS reflecting the end of Debt Warehouse Scheme. Section 1.2 removed– Offsets to Debt Warehouse periods As the Debt Warehousing Scheme has now ended, tax periods fall into the general guidelines for VAT repayment offsets.