Roderic O'Gorman (Dublin West, Green Party)
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493. To ask the Minister for Finance if his officials have considered the policy impact of applying the professional services withholding tax exemption to services provided by clinical professionals conducting autism assessments; his views on whether such an exemption would be warranted in this case; and if he will make a statement on the matter. [44734/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Professional Services Withholding Tax (PSWT) is a deduction at the standard rate of income tax, currently 20%, from relevant payments made by accountable persons to specified persons in respect of certain professional services.

Accountable persons include Government Departments, commercial and non-commercial State agencies and bodies, local authorities, the HSE and authorised medical insurers.

A specified person, for the purposes of PSWT can include businesses undertaken through a company, sole trade or partnership. The range of professional services that come within the scope of PSWT is extensive and includes:

• services of a medical, dental, pharmaceutical, optical, aural or veterinary nature;
• services of an architectural, engineering, quantity surveying or surveying nature, and related services;
• services of accountancy, auditing or finance and services of financial, economic, marketing, advertising or other consultancies;
• services of a solicitor or barrister and other legal services; and
• geological services.