Revenue eBrief No. 200/19
04 December 2019
Deposit Interest Retention Tax ("DIRT") - Manual for Deposit Takers
Tax and Duty Manual Part 08-04-11 has been created to incorporate material previously contained in Revenue Guidance Note "Deposit Interest Retention Tax Guidance Note for Deposit Takers" dated January 2006.
Aspects of that guidance note which deal with wholesale debt instruments are now incorporated into TDM Part 08-03-11.