Professional Services Withholding Tax (PSWT)

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

PWST is not an additional tax. It is a deduction made from the total amount of the payment to the supplier for the professional service involved, excluding any VAT charged by the supplier.  PSWT is deducted at 20% of the VAT exclusive amount of the supplier's invoice.

For further information on PSWT deductions, please refer to the Revenue Commissioners website.

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 NUI Galway and are therefore subject to the usual statutory PAYE/PRSI deductions, not PSWT.  
  • However, lecturers/teachers/trainers who deliver 'once off' lectures once or twice a year at NUI Galway are not classified as employees, and therefore do not fall within the scope of PAYE/PRSI.  Instead, these individuals are deemed to be self employed providers of professional services and as such are subject to the usual rules for PSWT.

How do Non-Residents reclaim PSWT?

PSWT deductions are made from payments made by NUI Galway 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 - for a business individual claiming a refund of PSWT
  • Form IC11 - for a company claiming a refund of PSWT

Send the appropriate from above along with the completed PSWT Questionnaire to International Claims Section to intclaims@revenue.ie or to the following address:

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)