Back in the day one of the Irish Building Societies stated that they could open non resident accounts for people using U.K. addresses (they had to complete a non resident declaration form) and provided that the interest was paid (it had to be posted or transferred to a separate account) to an Irish resident, it could be paid DIRT free.
So. Is the revenue only interested in these Sterling accounts from a DIRT point of view? A current account does not pay DIRT, is that treated differently to a deposit account that does not pay DIRT?