During this course, we will outline the rules relating to the operation of PSWT. We will examine the types of payments which are liable to PSWT and those which are not, and we will identify many “professional services” which are not subject to PSWT. It outlines the rules in relation to Irish and overseas service providers, the notifications and returns to be completed and submitted to Revenue, and how amendments should be dealt with. The course also examines many of the practical difficulties which payers have to deal with, especially those concerning multiple supplies, expenses etc. The course covers a whole range of payments and uses many real life scenarios to highlight the complications which can arise and which lead to problems.
This course also outlines the requirements for certain public bodies to file a Return of Payments to Revenue, instead of having to submit an annual PSWT schedule of payments, and what payments must be included in this return.
Who is this course for?
Anyone responsible for the payment of fees for professional services and the operation of Professional Services Withholding Tax (PSWT); the submission of 3rd Party Returns to Revenue, or anyone responsible for making payments to members of State or State-sponsored Committees or Boards, will find this course to be of immense value.
| Location Postcode | Dublin 12 |
| Course Type | Online Learning |
| Course Qualification | Professional Qualification |
| Awarding Body | IPASS (Irish Payroll Association) |
| Awarding Body Details | Professional Qualification |
| Course Start Date | 28th April 2026 |
| Course End Date | 29th April 2026 |
| Course Duration | 2 half days |
| Course Time | 10.00am – 1.00pm |
| Course Fee | 375.00 (non-members) |

The Certificate in Payroll Techniques (CPT) is the leading payroll qualification in Ireland.
The Certificate in Payroll Techniques (CPT) is the leading payroll qualification in Ireland.
The IPASS Professional Payroll Manager Qualification is a superb course which has been specifically designed to meet the needs of Irish payroll managers and senior staff.
The IPASS Professional Payroll Manager Qualification is a superb course which has been specifically designed to meet the needs of Irish payroll managers and senior staff.