PSWT interim refunds during COVID-19

Dec 07, 2020

Revenue updated the Tax and Duty Manual Part 18-01-04 – Professional Services Withholding Tax – General Instructions. The Manual now includes a link to information on the Revenue website on the submission of claims for PWST interim refunds during the pandemic.

Section 4.2 of the manual has also been updated to clarify that PSWT withheld may not be used as a payment of preliminary tax. 

Revenue eBrief 215/20 confirms the above updates. Page 4 of the COVID-19 Information and advice for taxpayers and agents on the Revenue website includes details on PSWT interim refunds.