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The recently published Finance Act included an amendment to the treatment of Regular Share Accounts.
From 1st. January 2014 these are treated in a similar manner to Deposit accounts and are subject to DIRT Tax at issue.
This now means that all share and deposit interest is subject to automatic deduction of DIRT Tax unless you have applied for exemption.
If you have any queries, please contact a member of our Staff.
Changes to DIRT
Dirt tax has again been changed in the Budget which was declared in December 2013. The appplicable DIRT Tax rate that will apply to dividend/interest earned from 1 January 2014 onwards will be 41%
DIRT changes made December 2012
DIRT tax has again been changed in the Budget which was declared in December 2012. The applicable DIRT Tax rate that will apply to dividend/interest earned from 1 January 2013 onwards will be 33%.
DIRT changes made December 2011
DIRT tax has again been changed in the Budget which was declared in December 2011. The applicable DIRT Tax rate that will apply to dividend/interest earned from 1 January 2012 onwards will be 30%.
DIRT changes made December 2010
DIRT tax has again been changed in the Budget which was declared in December 2010. The applicable DIRT Tax rate that will apply to dividend/interest earned from 1 January 2011 onwards will be 27%.
DIRT changes made 8th April 2009
DIRT tax has been changed once again. From 8th. April 2009 DIRT tax deducted from your Dividend will now be charged at the rate of 25%. Once you have completed your DIRT Tax Authorisation form and handed it into us, we will deduct on your behalf.
DIRT Changes made in October 2008 Budget
Due to the changes made in the 2008 Budget, the rate of DIRT Tax applicable to all Dividends and Deposit Interest received after 1st. January 2009 will be 23%
Credit Unions and the Government have agreed a set of proposals which were included in the 2001 Finance Act. This became law in January 2002.
DIRT Tax Exemptions
Who can apply for DIRT Exemptions?
Members are advised to contact Revenue for queries in relation to their personal eligibility for DIRT exemptions. For full information and forms, please click on the Revenue image to be taken to the Revenue website http://www.revenue.ie/ or you can phone Revenue on Lo-call 1890 306 706
