Schedule 13

[Section 521]

Accountable Persons for Purposes of Chapter 1 of Part 18

This Schedule lists the main accountable persons for the purposes of the professional services withholding tax scheme provided for in Chapter 1 of Part 18.

1. A Minister of the Government.
2. A local authority within the meaning of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014).
3. A body established under the Local Government Services (Corporate Bodies) Act, 1971.
4. [deleted]
5. Primary Care Reimbursement Service.
6. The Attorney General.
7. The Comptroller and Auditor General.
8. The Director of Public Prosecutions.
9. [deleted]
10. [deleted]
11. [deleted]
12. The Revenue Commissioners.
13. Public Appointments Service.
14. The Commissioners of Public Works in Ireland.
15. The Clerk of Dáil Éireann.
16. The Legal Aid Board.
17. An education and training board.
18. Teagasc.
19. [deleted].
20. [deleted]
21. Údarás na Gaeltachta.
22. The Industrial Development Agency (Ireland).
23. [deleted]
24. [deleted]
25. The National Tourism Development Authority.
26. A designated institution of higher education within the meaning of the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1) of that Act and is also a funded body within the meaning of that Act.
27. [deleted]
28. [deleted]
29. A voluntary public or joint board hospital to which grants are paid by the Minister for Health and Children in the year 1988-89 or any subsequent year of assessment.
30. An authorised insurer within the meaning of section 470.
31. [deleted]
32. An Bord Pleanála.
33. [deleted]
34. [deleted]
35. daa public limited company.
36. [deleted]
37. Blood Transfusion Service Board.
38. An Bord Bia.
39. Rásaíocht Con Éireann.
40. [deleted]
41. Bord Iascaigh Mhara.
42. Bord na Móna plc.
43. [deleted]
44. Coillte Teoranta.
45. [deleted]
46. Coras Iompair Éireann.
47. [deleted]
48. Electricity Supply Board.
49. Housing Finance Agency plc.
50. [deleted]
51. Irish National Petroleum Corporation Limited.
52. Irish National Stud Company Limited.
53. National Building Agency Limited.
54. National Concert Hall.
55. The Marine Institute.
56. [deleted]
57. [deleted]
58. An Post.
59. Raidió Teilifís Éireann.
60. [deleted]
61. Royal Hospital Kilmainham Company.
62. The Environmental Protection Agency.
63. [deleted]
64. [deleted]
65. The Irish Aviation Authority.
66. [deleted]
67. [deleted]
68. The National Roads Authority.
69. Temple Bar Properties Limited.
70. Fís Éireann - Screen Ireland.
71. [deleted]
72. [deleted]
73. Pobal.
74. The Commissioner of Irish Lights.
75. [deleted]
76. The Heritage Council.
77. The Higher Education Authority.
78. [deleted]
79. Horse Racing Ireland.
80. The Labour Relations Commission.
81. [deleted]
82. The Pensions Authority.
83. The Commission for Communications Regulation.
84. The Law Reform Commission.
85. [deleted]
86. [deleted]
87. [deleted]
88. [deleted]
89. National Standards Authority of Ireland.
90. Enterprise Ireland.
91. [deleted]
92. [deleted]
93. The Office of the Ombudsman.
94. The Standards in Public Office Commission.
95. The Office of the Information Commissioner.
96. [deleted]
97. [deleted]
98. [deleted]
99. Western Development Commission.
100. [deleted]
101. [deleted]
102. Commission for Regulation of Utilities.
103. [deleted]
104. [deleted]
105. [deleted]
106. Údarás Uchtála na hÉireann.
107. [deleted]
108. National Disability Authority.
109. Aquaculture Licences Appeal Board.
110. Office of the President.
111. [deleted]
112. [deleted]
113. [deleted]
114. [deleted]
115. Chief State Solicitor.
116. Central Statistics Office.
117. Commission to Inquire into Child Abuse.
118. [deleted]
119. Digital Hub Development Agency.
120. Citizens Information Board.
121. [deleted]
122. [deleted]
123. [deleted]
124. The Dublin Institute for Advanced Studies.
125. Pre-Hospital Emergency Care Council.
126. Sustainable Energy Ireland – The Sustainable Energy Authority of Ireland.
127. The Health Insurance Authority.
128. [deleted]
129. [deleted]
130. [deleted]
131. [deleted]
132. [deleted]
133. [deleted]
134. Mater and Children’s Hospital Development Ltd.
135. [deleted]
136. [deleted]
137. The Marine Casualty Investigation Board.
138. National Treasury Management Agency as regards the performance of functions by it conferred on, or delegated to, it by or under Part 2 of the National Treasury Management Agency (Amendment) Act 2000. (State Claims Agency).
139. [deleted]
140. Personal Injuries Assessment Board.
141. The National Council for Curriculum and Assessment.
142. The State Examinations Commission.
143. [deleted]
144. National Treatment Purchase Fund Board.
145. The Mental Health Commission.
146. [deleted]
147. [deleted]
148. Health Products Regulatory Authority.
149. [deleted]
150. Oifig Choimisinéir na dTeangacha Oifigiúla.
151. The Health Service Executive.
152. Commission for Public Service Appointments.
153. [deleted]
154. National Council for Special Education.
155. National Library of Ireland.
156. An Education Support Centre Established under section 37 of the Education Act 1998.
157. [deleted]
158. The Road Safety Authority.
159. Grangegorman Development Agency.
160. Commission for Railway Regulation.
161. The Teaching Council.
162. EirGrid.
163. [deleted]
164. Irish Auditing and Accounting Supervisory Authority.
165. [deleted]
166. [deleted]
167. The Health Information and Quality Authority.
168. Teilifís na Gaeilge.
169. Food Safety Authority of Ireland.
170. [deleted]
171. Sea-Fisheries Protection Authority.
172. [deleted]
173. National Economic and Social Development Office.
174. The National Asset Management Agency or a company to which section 616(1)(g) relates.
175. National Transport Authority.
176. The Medical Council.
177. Irish Bank Resolution Corporation Limited.
178. Central Bank of Ireland.
179. Office of the Financial Services and Pensions Ombudsman.
180. [deleted]
181. Inland Fisheries Ireland.
182. [deleted]
183. The body known as the Credit Review Office established pursuant to guidelines issued under section 210 of the National Asset Management Agency Act 2009.
184. Health and Safety Authority.
185. Irish Takeover Panel.
186. The Pharmaceutical Society of Ireland.
187. Ombudsman for Children.
188. Health and Social Care Professional Council.
189. Qualifications and Quality Assurance Authority of Ireland.
190. Nursing and Midwifery Board of Ireland.
191. Garda Síochána Ombudsman Commission.
192. Credit Union Restructuring Board.
193. Child and Family Agency.
194. An tSeirbhís Oideachais Leanúnaigh agus Scileanna (SOLAS).
195. A regional assembly established by an order made under section 43(1) of the Local Government Act 1991.
196. Irish Human Rights and Equality Commission.
197. Competition and Consumer Protection Commission.
198. Regulator of the National Lottery.
199. Shannon Group plc.
200. Charities Regulatory Authority.
201. Policing Authority.
202. Educational Research Centre.
203. Sport Ireland.
204. A company to which section 7 of the Harbours Act 1996 applies.
205. Data Protection Commission.
206. A Director of Authorised Intervention under the Institutional Burials Act 2022.
207. An Coimisiún Toghcáin.
208. Approved Housing Bodies Regulatory Authority.
209. The Land Development Agency.
210. Uisce Éireann.
211. Royal Irish Academy.
212. Irish Air Navigation Service.
213. Tailte Éireann.
214. Coimisiún na Meán.
215. Maritime Area Regulatory Authority.
216. An Rialálaí Agraibhia.
217. An Ghníomhaireacht um Fhoréigean Baile, Gnéasach agus Inscnebhunaithe.

Relevant Date: Finance Act 2024