Value Added Tax (VAT)

Taxation

This section of the website contains general tax information that may be beneficial to the University staff and students from time to time.  For example:

• Information on Value Added Tax (VAT)
• Information on Professional Services Withholding Tax (PSWT)
• University of Galway's Tax Clearance Details - see Revenue's Website using University of Galway's Reference Number 0022578J and Access Number (TCAN) 517227
• University of Galway's EORI number is IE0022578J
  
• Relevant Contracts Tax (RCT) - see Revenue's Website
• Important notice for budget‑holders: For further details on the topics listed below, please refer to the payroll website at  Revenue Tax Information
  • Employment Status for Tax Purposes - To determine if an individual should be treated as an employee or self‑employed, you must now apply Revenue’s five‑step decision‑making framework.
  • Taxation of Non-Resident External Academics - Please refer to the information outlining how tax is applied to payments made to non‑resident External Examiners, Quality/Programme Reviewers, and Subject Specialists.