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Report of investigation
into the administration of deposit interest retention tax [DIRT]
and related matters
during the period 1 January 1986 to 1 December 1998
Office of the Comptroller and Auditor General 19 July 1999


Table of Contents 

Part I

Chapter 1 Introduction
Chapter 2 Taxation of Interest
Chapter 3 DIRT and Non-Resident Exemptions
Chapter 4 Deposits at Financial Institutions

Part II

Chapter 5 Department of Finance
Chapter 6 Central Bank of Ireland
Chapter 7 Office of the Revenue Commissioners

Part III

Chapter 8 Audit Examination of Financial lnstitutions

Part IV

Chapter 9 Bank of Ireland Group
Chapter 10 Ulster Bank Group
Chapter 11 National Irish Bank Group
Chapter 12 Irish Permanent plc
Chapter 13 EBS Building Society
Chapter 14 First Active pic
Chapter 15 Irish Nationwide Building Society
Chapter 16 TSB Bank
Chapter 17 ACC Bank plc
Chapter 18 ICC Bank plc / ICC Investment Bank Ltd
Chapter 19 An Post
Chapter 20 Barclays Bank plc
Chapter 21 GE Capital Woodchester Bank Limited
Chapter 22 Guinness & Mahon (Ireland) Limited
Chapter 23 Other Financial Institutions

Part V

Chapter 24 Administration of DIRT by AIB Group
Chapter 25 Reclassification of Accounts by AIB Group
Chapter 26 Differences between AIB and Revenue over Interpretation of 1991 "Arrangement"
Chapter 27 AIB Group Internal Auditor's Report 1991 

Table of Contents 

Appendices

A Resolution of Dáil Éireann
B DIRT Paying Financial Institutions by Category
C Persons in Attendance at Oral Hearings
D Institutions and Branches Selected for Audit by "Appointed Auditor"
E Non-Resident Forms
F Sample Direction to Financial lnstitutiontso furnish Affidavit of Discovery
G Key Documents Referred to in Parts II-IV of Report
H Key Documents Referred to in Part V of Report


Report of investigation into the administration of deposit interest retention tax [DIRT] and related matters during the period 1 January 1986 to 1 December 1998 /  Office of the Comptroller and Auditor General 19 July 1999 (scanned PDF file) Full text - Scanned (very large) PDF file 667.9 MB


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