professional services withholding tax (PSWT)

Professional Services Withholding Tax (PSWT) applies to payments made by NUIG for professional services provided to it.

PSWT is not an additional tax. It is a deduction made from the total amount of the payment for the professional service involved, excluding any VAT charged by the person providing the service.

PSWT is deducted at 20% of the VAT exclsuive amount of the supplier's invoice.

For more information on PSWT deductions, please visit the Revenue Commissioners website or by clicking here

What professional services are subject to PSWT?

All professional services are subject to PSWT.

Exclusions to PSWT

There are a number of exclusions to PSWT specified by law.

In particular, part time lecturers/teachers/trainers are deemed to be employees of NUIG and are therefore subject to the usual statutory PAYE/PRSI deductions, not PSWT.

Exception:

How do Non-Residents reclaim PSWT?

PSWT deductions are made to payments for professional services supplied by Non-Residents. Non-Residents who are not liable for tax in Ireland can claim repayment of the PSWT deducted by completing the following forms

• Form IC10 is for a business individual claiming a refund of Professional Services Withholding Tax (click here).
• Form IC11 is for a company claiming a refund of Professional Services Withholding Tax (click here).

Send the appropriate from above along with the completed PSWT Questionnaire (click here for questionnaire) to International Claims Section at the address below, or by e-mail to: intclaimsrevenue.ie.

International Claims Section
Office of the Revenue Commissioners
Collector General’s Division
Government Offices
Nenagh
Co. Tipperary.

Telephone: LoCall 1890 666 333 (ROI only) or 00 353 67 63 400 (from outside Ireland)

• Disclaimer
• Privacy
• Copyright
• Accessibility