Tax obligations and W8-Ben Form query

I am filling out this form for a website from the US that is paying me a dividend.

I am a resident in Ireland and I haven't ever lived in the United States or spent more than 30 days in the United States.

I am the sole beneficiary of this dividend and it's the result of affiliate links on a personal blog.

My understanding is after I fill out this form, I am still liable for 15% tax by the United States.

Is this correct? How does this affect my Irish tax obligations?

Thanks for the help.

As a non resident in the US, the W8-BEN form means you only have 15% tax deducted by US Tax authorities.

The gross income should be notified to Irish Tax authorities and tax should be paid on this.

Any tax deducted by US will be allowed against the Irish Tax bill

Thanks, I'll factor this in.