Revenue eBrief No. 054/21
10 March 2021
Payment and Receipt of Interest without Deduction of Income Tax
Tax and Duty Manual Part 08-03-06 – Payment and Receipt of Interest without Deduction of Income Tax – has been updated to:
- provide for the introduction of a Self-Certification system, under which withholding tax on certain payments of interest and royalties is at the applicable DTA rate, and
- confirm that the Central Bank of Ireland is, for the purposes of section 246, a bank carrying on a bona fide banking business.
