How does your charity claim a refund of tax withheld?

If your charity has a charity reference number (CHY), it is exempt from certain taxes. However, taxes such as Deposit Interest Retention Tax (DIRT), Professional Services Withholding Tax (PSWT) and Dividend Withholding Tax (DWT) may be deducted at source. Your charity can apply to Revenue to have these taxes refunded.

This exemption applies from the date that your Charitable Tax Exemption is granted.

DIRT

The exemption from DIRT should be claimed at source from the relevant financial institution.

To receive a refund where DIRT has been withheld, you must send the following to Revenue's Charities Section:

  • a completed Form 68
  • a completed Electronic Funds Transfer (EFT) bank details form
  • the original DIRT certificate from your financial institution.

PSWT

To claim an exemption from PSWT your charity must confirm its CHY number to the paying authority.

To receive a refund where PSWT has been withheld, you must send the following to Revenue's Charities Section:

  • a completed Form 68
  • a completed EFT bank details form
  • the original F45 forms from the paying authority.

DWT

If you wish to have your dividends paid without the deduction of DWT, your charity must send a completed Composite Resident Form V3 to the paying company or Qualifying Intermediary.

To receive a refund where DWT has been withheld, you must send the following to Revenue's Charities Section:

  • a completed Form 68
  • a completed EFT bank details form
  • the original DWT vouchers.