I presume that the Deputy is referring to the 60% statutory redundancy rebates scheme. This is in fact a matter for the Department of Enterprise, Trade and Employment, who administer the relevant scheme.
I am however aware that where a business is awaiting a statutory redundancy rebate and it is experiencing particular difficulties in meeting its tax obligations because of a delay in receiving the repayment, then subject to satisfactory evidence being provided of the repayment due and its quantum, the Revenue Commissioners will be accommodating in deferring for a reasonable period collection or enforcement action that would otherwise ensue in the event of delayed payment of tax.