Revenue eBrief No. 069/21
29 March 2021
Deposit Interest retention Tax (D.I.R.T.) Tax Treatment for Individuals
Tax and Duty Manual Part 08-04-03 - Deposit Interest retention Tax (D.I.R.T.) Tax Treatment for Individuals - has been updated to:
- remove reference to 1993 Finance Act changes
- reflect the rate band and tax credits due for the 2019 tax year in the examples.