Who deducts PSWT?
Generally PSWT is deducted by state and semi-state bodies. These are known as accountable persons and include:
- government departments
- local authorities
- Health Service Executive (HSE)
- authorised health insurers
- commercial and non-commercial semi-state bodies
- any subsidiary of the above or a body funded by any of the above.
What are professional services?
Professional services for which PSWT is operated include:
- medical, dental, pharmaceutical, optical, aural or veterinary services
- architectural, engineering, quantity surveying or surveying nature, and related services
- accountancy, auditing or finance services
- financial, economic, marketing or advertising services
- legal services
- geological services.