Revenue eBrief No. 229/25

05 December 2025

Department of Finance and Revenue launch eWHT public consultation

The Department of Finance and Revenue have launched a joint public consultation process on the modernisation of Professional Services Withholding Tax (PSWT) and Relevant Contracts Tax (RCT), expansion of withholding tax to the platform economy, and the introduction of personalised deduction rates to a new modernised withholding tax regime for self-employed workers.

As part of this consultation process, the Department of Finance and Revenue are seeking input to the modernisation proposal from all stakeholders including tax and duty practitioners.

The consultation period will end on Friday 30 January 2026.

eWHT Consultation Hub

Revenue’s eWHT Consultation Hub is the one stop shop for the consultation process. It contains general information on the background, objectives, and features of the modernisation proposal. Additional content outlines in detail how new and existing stakeholders will be affected and how eWHT will work for them.

Taxpayers that would be affected by this modernisation proposal include:

* Accountable persons who currently operate PSWT

* Providers of professional services subject to PSWT

* RCT Principal contractors and subcontractors in the construction, forestry and meat-processing sectors

* Platform operators, and

* Platform workers.

Feedback

All stakeholders, including tax and duty professionals who represent taxpayers affected by the modernisation proposal, can provide feedback via webforms accessed through the eWHT Consultation Hub.

The eWHT Consultation Hub can be accessed here on Revenue.ie.