Tax on Dividend

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.

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.