Revenue eBrief No. 143/24
22 May 2024
Deposit Interest Retention Tax (DIRT). Dirt Exempt Accounts and Refund of DIRT
Tax and Duty Manual Part 08-04-08 has been updated to provide that interest arising on a deposit that is solely in respect of a general payment, and work related payment if applicable, under the Mother and Baby Institutions Payment Scheme can be paid without deduction of Deposit Interest Retention Tax [DIRT].