Businesses with warehoused debt must either clear that debt or enter into a phased payment arrangement by 1 May 2024. Businesses will be able to avail of the reduced 3 percent interest rate from 1 January 2023, as opposed to the general interest rate of 10 percent.
Revenue has published an update – Link: https://www.revenue.ie/en/starting-a-business/paying-your-tax/debt-warehousing/index.aspx