Discretionary Trust Tax (DTT)

How to pay Discretionary Trust Tax (DTT)

Discretionary Trust Tax (DTT) can be paid by Electronic Funds Transfer (EFT).

You should make EFT payments to:

Capital Taxes No. 3 Public Bank Account
Allied Irish Bank
7-12 Dame Street
Dublin 2
D02 KX20

IBAN: IE32 AIBK 932086 16946049
BIC: AIBKIE2D

As soon as you make the payment, email moneytrans@revenue.ie with the:

  • name and address of the person making the payment (the trustee, or the solicitor or accountant)
  • settlor's or disponer's name
  • file reference and name of trust
  • period covered by the payment
  • and
  • amount of the payment.

Payment by cheque or bank draft.

Attach the cheque or bank draft to the relevant DTT return and send both, with the above details, to:

The Revenue Commissioners
Capital Acquisitions Tax Unit
Block F
Athy Business Campus
Castlecomer Road
Athy
Co. Kildare
R14 FE81.