If you are a non-resident company or individual, you may be able to claim repayment or exemption from any Irish tax you pay on:
- interest payments.
You must be resident in a country that has a Double Taxation Treaty with Ireland.
How to make a claim
The information you need to make a claim will depend on what you are making the claim for:
All claims are examined and processed in accordance with the terms of the:
To claim an exemption from encashment tax you should complete a Form 1 FD. Give the form to your banker or broker before 15 February of the year you want to claim the exemption.
You will only have to fill out the form once. The exemption will apply as long as you remain non-resident.
Your banker or broker may have withheld encashment tax in the current year. If they have not paid the tax to Revenue, they may repay it to you.