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Part 06-08A-01 - Dividend Withholding Tax (DWT) - Details ...

Tax and Duty Manual Part 06-08A-01 . Dividend Withholding Tax (DWT) Details of Scheme Part 06-08A-01 . The intention of this Tax and Duty Manual is to provide background information on DWT. and on how the scheme operates. This document should be read in conjunction with Part 6, Chapter 8A of the Taxes Consolidation Act 1997 (Sections 172A to 172M). Document last updated April 2021. The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. 1. Tax and Duty Manual Part 06-08A-01 . Table of Contents Part A: Introduction, legislation, definitions, contact information ..3. Part B: Types of distributions liable to DWT, exempt persons, relevant distributions ..7. Part C: Main participants and their obligations (returns, payment and collection of DWT), Irish resident companies, Authorised Withholding Agents (AWA).

accommodation to an associate or participator of a company was deemed a relevant distribution. It was confirmed that the market rental value of the premises being provided was to be treated as the net distribution. 6. Distributions not liable to DWT Specific types of distributions on which DWT is …

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