Revenue Claim From Or On Behalf Of Certain Non-Resident Persons For Refund Of Dwt Page 2
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Where a refund of DWT is being claimed under the terms of a Double Taxation Agreement (Option C on form),
please note that you may not be entitled to a full refund of the DWT deducted. Where, at the time the dividend
was paid, the claimant owned more than 10% of the shares of any company listed in the Dividend Schedule,
or controlled more than 10% of the voting powers of that company, this fact may reduce further the amount of
refund to be made. Where the extent of ownership or voting control was less than 10%, this percentage figure
need not be provided.
Where a claim is being made under a Double Taxation Agreement and it is not practical for a tax authority to use
the certificate of residence provided on this form, a letter to the same effect will suffice,
but a translation of such
a letter into English must be provided.
A relevant territory is defined as:
●
A country (other than Ireland) which is a Member State of the European Union, or
●
A country with which Ireland has a Double Taxation Agreement.
A relevant person is defined as:
●
A company resident in Ireland which makes a relevant distribution directly to the person
beneficially entitled to the distribution.
●
A qualifying intermediary, where a relevant distribution has been made indirectly to the person
beneficially entitled to the distribution via that qualifying intermediary.
●
In addition, where relevant distributions are made via an authorised withholding agent, that
agent effectively steps into the shoes of the company and is the “relevant person” in relation to the
distributions.
There may be other questions or situations relevant to a person wishing to reclaim DWT that are
not covered in this form. Additional details are available from DWT Unit see contact details
below or on the Revenue website at the following link
Claims for refund should be submitted, using this form, with the relevant documentation to
DWT Unit,
Collector General’s Division
Government Offices
Nenagh,
Co. Tipperary,
Ireland.
TEL 00 353 67 63400,
FAX 00 353 67 33822
E-MAIL: refunddwt@revenue.ie
Revenue website address -
DWT Unit, December 2009
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