Taxation of payments to craft apprentices
Revenue has confirmed that the tax treatment of payments to craft apprentices, including carpenters, electricians, etc., by Education and Training Boards (ETBs) are now deemed to chargeable to tax under Schedule E.
From 1 January 2018, ETBs are required to deduct tax under the PAYE system when making payments to craft apprentices. Apprentices should obtain a Tax Credit Certificate from Revenue to ensure they are being taxed correctly.
For any additional information or advice with this or any matter relating to personal tax, contact a member of our tax team.
From 1 January 2018, ETBs are required to deduct tax under the PAYE system when making payments to craft apprentices. Apprentices should obtain a Tax Credit Certificate from Revenue to ensure they are being taxed correctly.
For any additional information or advice with this or any matter relating to personal tax, contact a member of our tax team.
