As the Deputy is aware, Revenue has extended the deadline for customers to file their 2019 self-assessed income tax return and make the appropriate payment in respect of preliminary tax for 2020 and any income tax balance due for 2019. The due date has been extended by four weeks from 12 November 2020 to 10 December 2020. To qualify for the extension, customers must both pay and file through ROS; otherwise the relevant return and payment is due no later than 31 October 2020.
However, as the Deputy may be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.