Department of Finance and Revenue publish report on eWithholding Tax (eWHT) public consultation

On 22 July 2026, the Department of Finance and Revenue published the report on the public consultation on the proposed eWHT model.

The consultation, which ran from 5 December 2025 to 30 January 2026, sought views from businesses, taxpayers, representative bodies, software providers, tax professionals and other stakeholders on proposals to modernise the operation of withholding taxes through greater digital integration, automation and real-time reporting.

A total of 233 responses were received from a broad range of respondent groups. In addition to representative organisations, the consultation attracted participation from businesses and individual taxpayers with direct experience of the current Relevant Contracts Tax (RCT) and Professional Services Withholding Tax (PSWT) regimes.

The report summarises the feedback received during the consultation. It identifies recurring themes raised by respondents, including opportunities associated with automation and systems integration, alongside considerations relating to administrative burden, cashflow impacts, implementation, withholding rates and compliance processes.

The report presents the views expressed by respondents and does not make policy recommendations. The findings will inform the ongoing consideration of the proposed eWHT model.

The Department of Finance and Revenue would like to thank all those who took the time to participate in the consultation and provide their feedback.

[ENDS 22/07/2026]