Apply for DIRT Exemption on Deposit Interest with Form DE4

Understanding the DE4 2025 Form for CervicalCheck Payment Recipients

The Form DE4 2025 is an official document issued by the Revenue Commissioners of Ireland, designed specifically for individuals who have received CervicalCheck Payments and wish to have the deposit interest earned on these payments paid without deduction of DIRT (Deposit Interest Retention Tax). This form addresses a particular tax exemption applicable to certain deposit interest, ensuring eligible individuals can retain the full interest accrued on their deposits.

Who Should Complete the Form DE4 2025?

This form is intended for individuals who:

• Have received a CervicalCheck Payment, which includes payments made under the CervicalCheck non-disclosure ex-gratia Scheme, the CervicalCheck Tribunal Act 2019, or court/settlement compensations (excluding certain mental distress damages).
• Deposit their CervicalCheck Payment monies into a dedicated bank or savings account.
• Wish to ensure that the interest earned on such deposits is paid to them without the usual DIRT deduction.

It is important to note that a separate form must be completed for each account holding CervicalCheck Payment funds. Additionally, joint accounts qualify only if held by a married couple or civil partners.

Key Features and Requirements of the Form

Declaration and Beneficial Ownership

The applicant must declare that they are the beneficial owner of the interest earned on the account and that the monies deposited are related to a CervicalCheck Payment. If applicable, the spouse or civil partner must also sign the declaration, confirming joint ownership.

Account Details and Bank Information

The form requires detailed information about the financial institution, including the bank or credit union name, branch address, Eircode, and account number. Applicants must also provide their Personal Public Service Number (PPSN) or tax reference, which uniquely identifies them for tax purposes.

Declaration of Eligibility

Applicants must tick the relevant boxes to confirm that they are entitled to the interest and that the deposit relates to a CervicalCheck Payment. Signing this declaration affirms that the information provided is accurate and complete.

How to Submit the Form

The completed Form DE4 2025 should be sent to the following address:

Sensitive Cases Unit, Office of the Revenue Commissioners, P.O. Box 13274, Letterkenny, Co. Donegal

It is recommended to retain a copy of the form for personal records. Each account holding CervicalCheck Payment funds must have a separate form submitted to qualify for the DIRT exemption.

Points of Attention and Practical Advice

• Opening a dedicated account: The exemption applies only to deposit interest on accounts holding CervicalCheck Payment monies. If the funds are mixed with other deposits, the exemption may not apply.
• Notification of changes: If the account ceases to qualify for the DIRT exemption—for example, if the deposit is withdrawn or merged with other funds—the Revenue must be notified immediately.
• False declarations: Providing incorrect information or false declarations is an offence under Irish law.
• Legal and procedural context: This process ensures compliance with tax regulations and helps recipients maximize their benefits under the relevant exemptions.

Additional Information and Support

Further details about the process and eligibility criteria can be found on the Revenue website at www.revenue.ie. For specific queries or assistance, individuals are encouraged to contact their local Revenue office or consult with a tax professional familiar with Irish tax law related to CervicalCheck Payments.

Remember, completing and submitting the Form DE4 2025 correctly ensures that you receive the full interest earned on your deposit without unnecessary tax deductions, aligning with your rights under Irish tax legislation.