Dividend Withholding Tax (DWT)

What are a Qualifying Intermediary (QI) and Authorised Withholding Agent (AWA)?


A QI is a person who can receive distributions on behalf of other persons, for example, a nominee or custodian. The DWT scheme allows for circumstances where distributions are made through intermediaries.


An AWA is a type of intermediary for the purposes of the DWT scheme. A company can make a distribution through an AWA without deducting DWT. The AWA is responsible for deducting DWT from the distribution and paying it to Revenue. A QI does not have this authority.

Authorisation as a QI or AWA

Both QIs and AWAs must be authorised by Revenue to operate the DWT scheme. This authorisation may be revoked if a QI or AWA does not comply with certain conditions.

See this list of currently approved QIs and AWAs for more information.

To claim a refund of DWT on Market Claims you must submit the refund claim form for market claims to the DWT Unit. 

To make a payment of DWT on Market Claims you must submit the market claim payment form and the schedule to the DWT Unit.