Interest for non-taxpayer

[KS1]

My girlfriend is applying for an e-savings account. She is a non-taxpayer. In the info booklet it states "If you are a non-taxpayer, you can have interest paid gross". Just wondering does this mean gross of DIRT. Does she need to inform them that she is a non-taxpayer or what are the implications. Tried contacting First Active but they are not replying to my emails

 

[OPTIMUM]

I think it only applies to over 65s who complete the DE1 declaration. It is normal practice to deduct DIRT at source, now more than ever in these falling revenue coffer times.