Third party returns

Government departments and agencies

Government departments, State agencies and other bodies are required to file returns to Revenue containing details of payments made by them to third parties.

Some State agencies are not required to file these returns. Certain types of payments are excluded such as employee remuneration and payments subject to Relevant Contracts Tax (RCT). See the Guidance notes for government departments for more information.

Government payments third party returns must be filed annually by 30 June and must include details of payments made in the previous calendar year.

Use the Revenue Online Service (ROS) to electronically file returns through the secure file upload system. The return must be in the format that Revenue requires. Details of the return format are contained in the Government payment file specifications.

Some government departments also submit other third party returns to Revenue in addition to the government payments return. For example:

  • the Department of Agriculture files details of payments to farmers each year
  • the Department of Social Protection (DSP) files details of rent supplement payments.

Next: Financial institutions