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Agent Administration Support

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 -

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 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:
  2. You must also complete this questionnaire:
  3. These 2 completed forms along with an Acknowledgement of Payment Notification must be submitted to for your reclaim to be processed:

For any other queries please contact:

International Claims Section


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International Office

Oifig Idirnáisiúnta

Roseleigh, Western Road, Cork, T12 R229

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