Revenue eBrief No. 049/20
27 March 2020
Taxation of Deposit Interest
The contents of Tax and Duty Manual Part 04-04-01 have been incorporated into Tax and Duty Manual Part 08-04-01.
In addition,Tax and Duty Manual Part 08-04-01 has been updated to make reference to the D.I.R.T. exemption available in respect of interest earned solely on the investment of compensation received under the Magdalen Restorative Justice Ex-Gratia Scheme.