Tax on Dividend

[Tullaroan]

Hi For some years I have been receiving dividends from Tullow Oil. I thought they were subject to DIRT but now I note that they are British based and realise that I probably should be declaring them. They are small amounts about 300 each year. Any advice? Thanks.

 

[Protocol]

Divs were never subject to DIRT.

DIRT is applied to interest income.

Irish divs are subject to DWT at 20%.

Bear in mind that all divs must be declared every year in your tax return, as you may owe more tax than the 20% on them.