Professional Services Withholding Tax (PSWT)

Professional Services Withholding Tax (PSWT) is a tax that applies to payments by accountable persons for certain professional services.  PSWT is deducted at the rate of 20% from payments made for certain professional services. This is reclaimable by you.

Please see the following link to the Irish Revenue re information on PSWT - https://www.revenue.ie/en/self-assessment-and-self-employment/pswt/index.aspx

You will receive an Acknowledgement of Payment Notification from UCC finance, by email, following the payment - this can take up to 2 weeks.

To request an Acknowledgement of Payment Notification, please email apqueries@ucc.ie and please quote invoice number.

Please also see the following:

If PSWT has been deducted from a non-resident provider:

1. If you are a non-resident and do not pay tax in Ireland, you must complete Form IC11 available: https://www.revenue.ie/en/self-assessment-and-self-employment/documents/form-ic11.pdf
2. You must also complete this questionnaire: https://www.revenue.ie/en/self-assessment-and-self-employment/documents/pswt-questionnaire.pdf
3. These 2 completed forms along with an Acknowledgement of Payment Notification must be submitted to intclaims@revenue.ie for your reclaim to be processed:

For any other queries please contact:

International Claims Section

E-Mail: intclaims@revenue.ie