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01 September 2026

Hope and fear over eWHT reform

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

  1. Which of the following groups have traditionally been subject to withholding taxes in Ireland?

  2. What does RCT stand for?

  3. Which of the following statements is true? Statement 1, data reported by taxpayers will be used to prepopulate self-employed individuals' income tax returns. Statement 2, data reported by third-party withholders will be used to prepopulate self-employed individuals' income tax returns

  4. Which of the following statements is true? Statement 1, Revenue has identified international banks as a new constituency for withholding tax. Statement 2, Revenue has identified service providers in the platform economy as a new constituency for withholding tax

  5. According to a 2022 study by UCD, what percentage of workers had engaged in some kind of informal, platform-based digital work?

  6. What proportion of consultation respondents supported eWHT?

  7. In the consultation, what concerned stakeholders about eWHT?

  8. Why is the Irish Tax Institute concerned about the proposed abolition of the zero-percent RCT rate?

  9. In which European country do self-employed professionals typically see an e-withholding tax of 20 percent on invoice payments?

  10. Which of the following statements is true about eWHT? Statement 1, tax withheld will be credited against the preliminary tax liabilities of self-employed individuals. Statement 2, tax withheld will be credited against the preliminary tax liabilities of self-assessed corporate and non-corporate entities

1 unit

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