Paul Gavan (Sinn Fein) | Oireachtas source

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."