TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

DIRT

Updated application forms for payment of deposit interest without deduction of DIRT are available from the Revenue website. Interest can be paid without deduction of DIRT in two circumstances – where the recipient is over 65, or permanently incapacitated.

Form DE1 - Application to have Deposit Interest paid without deduction of DIRT where applicant and/or spouse is aged 65 or over.

Form DE2 - Application to the Revenue Commissioners by Permanently Incapacitated Individual(s) or, by a trustee of a special trust for Permanently Incapacitated Individual(s) to have deposit interest paid without deduction of DIRT.