Taxes Consolidation Act 1997 Schedule 2A para 1

Interpretation

Schedule 2A para 1 sets out the definitions and declaration requirements that non-liable persons must satisfy to obtain exemption from dividend withholding tax (DWT) on relevant distributions.

• The Schedule defines key terms including "appropriate person", "beneficiary", "settlor" and "trust" for the purposes of the DWT exemption regime.
• Different categories of non-liable person — such as Irish-resident companies, pension schemes, charities, collective investment undertakings and qualifying non-residents — must each furnish a specific form of declaration to claim exemption.
• Non-resident individuals must accompany their declaration with a certificate of tax residence from their home country's tax authority, valid until 31 December in the fifth year after issue; non-resident companies need only provide a current declaration and certain information.
• Where the qualifying non-resident person is a trust, the declaration must include a certificate showing the names and addresses of all beneficiaries and settlors, together with a written notice from Revenue confirming they have noted the certificate's contents.