I note the Deputy's question relating to the public consultation on the modernisation of withholding taxes.
As announced by the previous Minister for Finance in the Budget Day speech on 7 October 2025, the Department of Finance and Revenue have undertaken a joint public consultation process to seek the input of businesses, taxpayers, software providers, business associations, representative bodies and other stakeholders on the modernisation of withholding taxes.
The consultation, which was launched on 5 December 2025, closed on 30 January. As part of the consultation, my Department and Revenue 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 consideration of the expansion of withholding tax to the platform economy and, the introduction of personalised deduction rates (PDRs) to a new modernised and expanded withholding tax regime for self-employed workers.
In contrast to the current PSWT and RCT systems where refund claims are often generated, putting a burden on taxpayers and Revenue, proposals for the future eWHT system would see it operating in a system whereby withholding tax on income is calculated and paid seamlessly just like under the PAYE system for employees.
This public consultation has stimulated discussion and all views from all stakeholders about the benefits, challenges and opportunities presented by a new modernised withholding tax regime will be evaluated and considered. At this point, it is important to note that no decisions have been made in relation to any of these proposals.
I can assure the Deputy that all responses received will be reviewed and considered in advance of any policy change or implementation.
