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:
- Repayment of Professional Services Withholding Tax (PSWT): you can complete a Form IC11 and a questionnaire. In conjunction, you must also submit either:
- Form F45(s) for payments received pre 1 July 2021
- Acknowledgement of Payment Notification(s) for payments received post 1 July 2021.
- Repayment of Relevant Contracts Tax (RCT)
- Repayment or Exemption (or both) of Irish tax on pensions and annuities: complete a Form IC2
- Repayment of Deposit Interest Retention Tax (DIRT): complete a Form IC5
- Repayment of Irish tax paid on interest agreements by companies: complete a Form IC6 and include the additional documentation requested on the form.
- Repayment of Irish tax paid on interest agreements by an individual: complete a Form IC7 and include the additional documentation requested on the form.
- Repayment of Irish tax paid on income from trusts for non-residents: complete a Form IC8.
- Exemption to tax on Deed of Covenant: complete a Form IC8 and include the additional documentation requested on the form.
- Repayment of encashment tax: you can complete a Form IC9, with a Form 1 FD and an accompanying certificate.
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.