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DIRT Inquiry 1999 - 2001

Dáil Committee of Public Accounts

Sub-Committee on Certain Revenue Matters 1999


  • Dáil Committee of Public Accounts
  • Sub-Committee on Certain Revenue Matters 1999
  • Chairman: Jim Mitchell T.D.

  • Office of the Comptroller and Auditor General
  • Comptroller and Auditor General: John Purcell

Office of the Comptroller and Auditor General


Correspondence received from the Comptroller and Auditor General to the Clerk of the Dáil

re resolution passed by Dail Éireann on 17 December 1998 requesting him to examine and investigate:

  • the assessment and collection of Deposit Interest Retention Tax [DIRT]
    • by financial institutions
    • and the Revenue Commissioners
  • including any use of bogus non-resident accounts
  • in the period 1 January 1986 to 1 December 1998
  • and related matters

Comptroller and Auditor General

21 December 1998

Correspondance from the Comptroller and Auditor General to the Clerk of the Dáil re investigation of the accessment and collection of DIRT tax (Scanned PDF file 5.5 MB)


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

Full text of report


Minutes of Evidence


Full Text Verbatim Transcriptof Hearings

Verbatim Transcript (Full Text)

Sub-Committee on Certain Revenue Matters

29 July 1999 -  18 January 2001


Committee Reports


First Report  - Parliamentary Inquiry into D.I.R.T.

Sub-Committee on Certain Revenue Matters

15 December 1999


Second Report - Parliamentary Inquiry into D.I.R.T.

Sub-Committee on Certain Revenue Matters

2 November 2000


Final Report - Parliamentary Inquiry into D.I.R.T.

Sub-Committee on Certain Revenue Matters

3 April 2001


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