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WIT offers a broad range of academic programmes from levels 6 to 10 on the national framework of qualifications across Business, Education, Engineering, Health Sciences, Humanities, Science and Computing.

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WIT offers a broad range of academic programmes from levels 6 to 10 on the national framework of qualifications across Business, Education, Engineering, Health Sciences, Humanities, Science and Computing.

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The Office for International Relations co-ordinates the admission, administration and support for international students throughout the course of their studies at WIT.

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PSWT, at the rate of 20%, must be deducted at source from fees and similar payments, including expenses, made by WIT to self-employed individuals and companies who provide “professional services” to WIT. The tax is charged on payments net of value-added tax but it does not apply to payments made to employees on the basis that such payments fall within the PAYE system.

PSWT applies to a wide range of professional services. These are set out in Section 520 of the Taxes Consolidation Act 1997 and include “services of accountancy, auditing or finance and services of financial, economic, marketing, advertising or other consultancies”. There are a number of services which revenue specifically do not regard as professional services for the purposes of PSWT. These include (among others) teaching, training or lecturing services, translation services including services of an interpreter, and setting and assessing oral, aural or written examinations. A summary of the services to which Profession Withholding Tax applies/does not apply is contained in the Revenue guide booklet for PSWT (see below.)

When the service provider is from outside the state and not registered for Irish tax, the obligation to deduct PSWT from all relevant payments remains even though they may be entitled to a refund of the PSWT deducted as they are not subject to Irish income or corporation tax on that income. When making the payment for professional services, WIT will issue a form F45 to the service provider, which documents the amount of PSWT which has been withheld.

Where a non-resident is not chargeable to tax in the State for the year/period in which the PSWT is deducted, repayment of the PSWT maybe claimed from Revenues International Claims Section (Collector-General’s Division, Government Office, Nenagh, Co. Tipperary). Non-residents claiming repayment of PSWT must complete form IC11 and a separate questionnaire and send them together with the relevant forms F45 to the foregoing address.

pdf icon A Revenue Guide to Professional Services Withholding Tax (PSWT)