Irish Revenue has issued eBrief No. 101/21 concerning a new Tax and Duty Manual Part 18-01-05a providing guidance on the implementation of electronic Professional Service Withholding Tax (ePSWT) from 1 July 2021. PSWT generally applies at a rate of 20% on payments made by "accountable persons" to "specified persons" for certain professional services, including medical services, architectural services, engineering services, accountancy services, legal services, etc. Accountable persons include government departments, local authorities, authorized health insurers, and commercial and non-commercial semi-state bodies. --- 1 Introduction This manual provides guidance on the online electronic Professional Services Withholding Tax (ePSWT) system, which shall...