Declaration to be made by an Irish Exempt Unit Trust, for the purpose of
Exemption from Dividend Withholding Tax (DWT)
(as provided for by Chapter 8A, Part 6 of the Taxes Consolidation Act, 1997 – “the Act”)
Name of Exempt Unit Trust:
Address of Exempt Unit Trust:
Irish tax reference number of the Exempt Unit Trust:
Notes:
1. An “excluded person” may receive relevant distributions
from companies resident in Ireland without the deduction of
DWT where the excluded person is benecially entitled to the
relevant distributions and where a declaration has been made
to the “relevant person”. An “excluded person”, in relation to a
relevant distribution, has the meaning assigned to it by Section
172C(2) TCA 1997.
2. A “relevant person” is dened as:
a company resident in Ireland which makes a relevant
distribution directly to the person benecially entitled to the
distribution;
a qualifying intermediary, where the relevant distribution
has been made indirectly to the person benecially entitled
to the distribution via that qualifying intermediary; in addition,
where relevant distributions are made via an authorised
withholding agent, that agent effectively steps into the shoes
of the company, and is the “relevant person” in relation to the
distributions.
3. An exemption from DWT can only be obtained where
a completed declaration has been given to the “relevant
person”. If the declarant is dealing directly with the Irish paying
company, please forward this completed declaration to that
paying company. If the declarant is making this declaration via
a qualifying intermediary or an authorised withholding agent,
please return the completed declaration to that intermediary or
agent.
4. The Revenue Commissioners maintain a list of qualifying
intermediaries and authorised withholding agents. If you want
to nd out whether the intermediary you wish to use in relation
to relevant distributions has been authorised by the Revenue
Commissioners for the purposes of the Act, please click on the
following hyperlink:
https://www.revenue.ie/en/companies-and-charities/
documents/dwt/list-of-authorised-withholding-agents-and-
qualifying-intermediaries.pdf
To contact DWT Section:
Tel: +353 67 63105
Fax: +353 67 33822
e-Mail: infodwt@revenue.ie
Authorised Signatory: (Declarant) Title: (Mr./Ms.etc.)
Print name of Signatory here:
Capacity in which declaration is made:
Date: ____ / ____ / ____
• I declare that, at the time of making this declaration, the above-named Trust is benecially entitled to the relevant
distributions in respect of which this declaration is made, and is a person referred to in Section 172C(2) (db) of the
Act, thereby being an “excluded person” for the purposes of Chapter 8A of Part 6 of the Act.
• I further declare that, at the time of making this declaration, the relevant distributions in respect of which this
declaration is made will be applied as income of the Exempt Unit Trust to which Section 731 (5)(a) of the Act
applies.
• I undertake that, in the event that the above-named body ceases to be an “excluded person”, I will, by written
notice, bring that fact to the attention of the “relevant person” in relation to the relevant distributions.
Important: This declaration must be signed by a Trustee or an authorised ofcer of the Exempt Unit Trust or
by a person who holds power of attorney from the Exempt Unit Trust. Where appropriate, a copy
of the power of attorney should be furnished in support of this declaration.
The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not
be assumed that the guidance is comprehensive or that it provides a denitive answer in every case.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue requires customers to provide
certain personal data for these purposes and certain other statutory functions as assigned by the Oireachtas. Your personal data
may be exchanged with other Government Departments and agencies in certain circumstances where this is provided for by
law. Revenue’s data protection policy and information on your data protection rights are available on www.revenue.ie.
