Taxes Consolidation Act 1997 Schedule 13

Accountable persons for purposes of professional services withholding tax (PSWT)

Schedule 13 lists the Government-funded bodies (known as accountable persons) that are required to operate professional services withholding tax when making payments for professional services.

• The Schedule applies for the purposes of the PSWT regime in Chapter 1 of Part 18.
• Listed bodies include Government Ministers, local authorities, State agencies, commercial State companies, regulatory authorities and publicly funded educational and health bodies.
• A subsidiary resident in the State of a body listed in the Schedule is also an accountable person.
• The list is updated regularly by successive Finance Acts to reflect the creation, restructuring or dissolution of public bodies.