I thank the Deputy for his question.
A joint Department of Finance and Revenue public consultation on the matter of the proposed modernisation, reform and expansion of withholding taxes was recently run. This was announced by the previous Minister for Finance, in his Budget speech, on 7 October 2025. This consultation was launched on 5 December 2025 and closed on 30 January 2026. It sought input from businesses, taxpayers, software providers, business associations, representative bodies and other stakeholders.
As part of the consultation, my Department and Revenue specifically sought external input to the proposed modernisation of Professional Services Withholding Tax (PSWT) and Relevant Contracts Tax (RCT). The consultation also sought views on the proposed expansion of withholding tax to those providing services through platform operators.
This public consultation has stimulated discussion and the views from all stakeholders about the benefits, challenges and opportunities presented by the proposals are very important.
The designated hub for the consultation remains available on the Revenue website - https://www.revenue.ie/en/corporate/consultations-and-submissions/ewht/index.aspx
I would like to confirm that, at this time, no decisions have been taken in relation to these proposals. Analysis and evaluation of the feedback received needs to be undertaken before my officials are able to bring recommendations to me for consideration. I expect that, if recommendations are progressed, they will be considered as part of the Budget and Finance Bill process. As the Deputy will be aware, there is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
