Professional Services Withholding Tax (PSWT)

Who deducts PSWT?

Generally PSWT is deducted by state and semi-state bodies. These are known as accountable persons and include:

  • government departments
  • local authorities
  • Health Service Executive (HSE)
  • authorised health insurers
  • commercial and non-commercial semi-state bodies
  • any subsidiary of the above or a body funded by any of the above.

Next: What are professional services?