Taxes Consolidation Act 1997 Schedule 2A, paragraph 6A

Declaration to be made by persons entitled to exemption from income tax under Schedule F

Paragraph 6A of Schedule 2A sets out the declaration that must be made by a person entitled to exemption from income tax under Schedule F in order to receive relevant distributions without deduction of dividend withholding tax (DWT).

• A person beneficially entitled to relevant distributions who is exempt from income tax under Schedule F may make a written declaration to the company paying the distribution, so that DWT is not deducted.
• The declaration must be signed by the person beneficially entitled (the declarer), made on a Revenue-prescribed form, and must confirm that the declarer qualifies for exemption from income tax under Schedule F at the time the declaration is made.
• The declaration must include the declarer's name and tax reference number, and an undertaking that if the declarer ceases to qualify for the exemption, the declarer will notify the paying company in writing.
• The declaration must also contain any other information that the Revenue Commissioners may reasonably require for the purposes of Chapter 8A of Part 6.