Payment and Filing Rules

Frequency

Due Date - Payment and Filing Return

• VAT Registered persons pay and file monthly or every 3 months (Quarterly)

• If Due Date falls on a weekend or public holiday then the due date becomes the next working day

 Monthly

 Quarterly

• 27th of Month following or next working day(except for November which is due 5 January)

• 27th of the month following end of quarter

Official VAT Due Date Listing

• 2021 - Click HERE
• 2022 - Click HERE

Payment and Filing Rules

Frequency

Due Date - Payment and Filing Return

• Rent Tax returns and payments are for 6-Month periods.

6 Monthly

• 1 December to 31 May - 6 Month period - Return and Payment due by 28th June.

• 1 June to 30 November - 6 Month period - Return and Payment due 28th December

Payment and Filing Rules

Frequency

Due Date - Payment and Filing Return

• Road Tax is payable each Year

Annual

• Normally by 31 March, except for 2021, due date was extended to 30 April.

2021 Only:

If Road Tax was paid in 2020, it is NOT payable in 2021.

Payment and Filing Rules

Frequency

Due Date - Payment and Filing Return

• Business Licence applications are made each year by 31st January.
• Payment for the year is normally made in full by 31st January.
• Some Licenses are permitted to pay the annual fee by 2 installments 

Annual or 2 Installments

• Normally, on or before 31st January, or if paying by 2 installments these are made on by 31st January and 31 July.

2021 Only

• Note that 2021 business licence fees are NOT payable if paid in 2020.
• Also the due date was extended to 1 March 2021.

Payment and Filing Rules

Frequency

Due Date - Payment and Filing Return

• Casino Tax returns and Payments are made each month

Monthly

• On or before the last working day of the month following.

Payment and Filing Rules

Frequency

Due Date - Payment and Filing Return

• Interactive Gaming Tax returns and payments are made each month

Monthly

• On or before the last working day of the month following.

Payment and Filing Rules

Frequency

Due Date - Payment and Filing Return

• Gaming Duty returns and payments are made each month 

Monthly

• On or before the last working day of the month following.