Finance Bill 2024: Committee and Remaining Stages
Seanad Éireann — 2024-11-06
============================================================

Paul Gavan (SF), Labour Panel

I move recommendation No. 12:
In page 42, between lines 34 and 35, to insert the following:
“Report on expansion of Professional Services Withholding Tax (PSWT) to private sector
23. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the expansion of Professional Services Withholding Tax (PSWT) to the private sector to assess the potential of designating large contractors of professional services as accountable persons.”
I will speak briefly on this recommendation. We are calling for a report on the expansion of professional services withholding tax to the private sector. The recommendation calls on the Minister to, within three months of the passing of this Act, "prepare and lay before Dáil Éireann a report on the expansion of Professional Services Withholding Tax (PSWT) to the private sector to assess the potential of designating large contractors of professional services as accountable persons."

---

Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2024-11-06/debate/main
Retrieved: 2026-08-14T04:53:26+00:00
Sitting date: 2024-11-06