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Withholding Tax at the prescribed rate of 20% is also deductible at source from payment of  “professional services” made to individuals and companies by the Council. 

 

All invoices are centrally processed and payments made by the Accounts Payable Section.  These include payments for goods and services provided to the Council for various Capital and Revenue purposes.

In all cases where the cumulative annual value of purchases/orders from an individual firm is likely to exceed €9,999, a Tax Clearance Certificate is sought unless the supplier is the holder of a Sub-Contractor’s C2 Certificate.  Withholding Tax at the prescribed rate of 20% is also deductible at source from payment of  “professional services” made to individuals and companies by the Council. 

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