Part 8-4-3 Deposit Interest Retention Tax (D.I.R.T.). Tax Treatment for Individuals. Introduction Tax Instruction 8.4.2 outlines the tax treatment of relevant interest (interest which has suffered DIRT) including interest on Special Savings Accounts (SSAs). This instruction: (i) gives details of the tax treatment of relevant interest, and (ii) illustrates the operation of the provisions governing repayment of DIRT […]
Click Buy Now or FREE Trial button below to access this content.
Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.
Our material can be viewed on all devices (mobile, tablet, desktop).
Our Google search is lightning fast and accurate.
No credit card details required for trial.