eWHT – Joint Public Consultation by Department of Finance and Revenue
Withholding taxes are changing and expanding - and we want to make sure it works for you.
Withholding taxes make paying your taxes simple. Your payments are spread throughout the year, so you’re never hit with a large lump sum bill. Its automatic, convenient and keeps your cash flow steady while keeping you compliant.
We’re on a mission to modernise withholding taxes - to make it simpler, smarter, and easier for everyone. But we can’t do it without your input.
We’d like to hear:
- What do you think of our plans?
- How can you pay the right tax at the right time?
- Any ideas we haven’t thought of? (Yes, we’re listening!)
Why bother? Because your feedback will shape how we design the new system.
Hit the feedback button below to get started - no tax expertise required!
“Imagine a world where your invoice is paid, the tax is sorted, and you can focus on your business”
We’re proposing a real-time system where tax on income is calculated and paid seamlessly just like a PAYE employee experiences. We will do this by using the latest technology to link your business system with Revenue systems.
This means: Fewer overpayments (and waiting for refunds). Fewer underpayments (and facing unexpected bills). Less paperwork (and less hassle). More certainty. More time given back to you.
The closing date for submissions to this consultation is 17:00 30 January 2026.
Key things to know before going further
A Designated Withholder (DW) will be either:
A Specified Person (SP) will be:
- a provider of services in the construction, forestry, and meat processing sector, currently subject to RCT
- a provider of professional services to accountable persons, currently subject to PSWT
- a provider of services via an online platform.
Tax agents will be able to carry out all transactions on behalf of their clients.
Are you, or do you act on behalf of a: