When a business is awaiting a statutory redundancy rebate and is experiencing difficulty in meeting its tax obligations because of a delay in receiving the repayment, then Revenue will defer collection of the tax for a reasonable period. The business should provide authorisation for payment of the rebate directly to Revenue using the form agreed between Revenue and the department of Enterprise, Trade and Employment, which is available on the Revenue website www.revenue.ie at Business & Self Assessment>Running a Business>Tax Payment Difficulties.