Step by step guide for holders of CRH share certificates

[niall_corry@hot]

Is it 25% of the dividend amount, and so probably Irish Dividend Withholding Tax?

Exactly 25%. What are you saying so? Is this an Irish thing??? How do I claim this back? Can I claim this back???

 

[basilbrush]

You declare it on your Irish tax return and get a credit for it. On Form 11 and Form 12 there is a field "Gross amount of Dividends from Irish Resident Companies (from which Dividend Withholding Tax was deducted)" . CRH is still an Irish resident company.

 

[niall_corry@hot]

Ok sweet. Thanks for that. What about CGT then on the sale of the shares? How is that offset??

 

[ClubMan]

Dividends are assessable for income tax. There is no overlap with CGT on capital asset disposals and no offsetting been the two.

Dividend income

This page explains about dividend payments

www.revenue.ie

Capital Gains Tax (CGT) on the sale, gift or exchange of an asset

This page explains what Capital Gains Tax (CGT) is and the CGT rate that applies

www.revenue.ie