Irish Dividend Withholding Tax
Following changes enacted by the Government of Ireland, with effect from 1 January 2020, the company is required to deduct Irish Dividend Withholding Tax (DWT) (currently 25% of the gross dividend amount) from dividends, unless the beneficial owner has completed and returned a non-resident declaration form (“DWT Form”). From 31 July 2013 to 31 December 2019, the company was required to deduct DWT of 20% of the gross dividend amount.
In general, beneficial owners, superannuation funds and pension funds who are resident for tax purposes in Australia, New Zealand, the United States and the United Kingdom and who return a validly completed DWT Form will be exempt from Irish DWT.
The DWT Form is required to be completed and signed by the beneficial owner, who may be different from the registered shareholder. The company mails the requisite forms together with an investor guide to all new registered shareholders.
Shareholders who have not completed a DWT Form may be able to claim a refund of Irish DWT (by way of a euro-denominated cheque) directly from Irish Revenue.
For further information, please see click on the applicable link below:
- Information for Australian resident beneficial owners
- Information for beneficial owners resident outside of Australia
- Information for discretionary trusts
Important contact information for the various tax authorities and Computershare are also provided below:
Address: DWT Section
Office of the Revenue Commissioners
Telephone: +353 67 63400
Contact Irish Revenue if you wish to have your Discretionary Trust Certificate certified, if you require further information about whether you are resident in a jurisdiction which means you may be entitled to exemption from Irish DWT or to inquire about a refund of Irish DWT.
Australian Tax Office
Address: Attn: Certificate of residency/status
Australian Taxation Office
CAS Income Tax and Activity Statement
GPO Box 4991
SYDNEY NSW 2001
Telephone: 13 28 61 (for individuals)
13 28 66 (other than individuals)
Contact the ATO if you require further information about how you can sign your DWT Form. Note: If you are an Australian resident you should send your completed Irish DWT Form to Computershare.
US Internal Revenue Service
Address: Internal Revenue Service
Philadelphia, Pa 19255-0725
Telephone: +1 (267) 941-1000 (not toll-free)
This is the number for the IRS Office in Philadelphia, which handles international tax assistance. This office is open Monday through Friday from 6:00 am to 11:00 pm EST.
US residents wishing to claim exemption from Irish DWT need to complete a Form 8802, which is used to request a letter of US residency certification, which is referred to as Form 6166. The fee for each Form 8802 is US$85, which should be submitted by cheque or money order in US dollars, payable to the US Treasury, and should accompany the Form 8802.
Once the Form 6166 has been received, please send it, together with a completed Irish DWT Form, to Computershare.
New Zealand Inland Revenue
Address: Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
Telephone: +64 3 951 2020
NZ residents wishing to claim exemption from Irish DWT need to request a residency certificate. Once the residency certificate has been received, please send it, together with a completed Irish DWT Form, to Computershare.
UK HM Revenue & Customs
Address: Beneficial owners should contact their local tax office. Alternatively, beneficial owners may contact:
HM Revenue & Customs
Pay As You Earn
PO Box 1970
Telephone: 0300 200 3300
UK residents wishing to claim exemption from Irish DWT need to request a residency certificate. The fastest way to do so would be to contact the shareholder’s local tax office.
Once the residency certificate has been received, please send it, together with a completed Irish DWT Form, to Computershare.
Computershare (James Hardie Share Registry)
Address: Computershare Investor Services Pty Limited
GPO BOX 2106 Melbourne
Victoria 3001 Australia
Telephone: 1300 850 505 (within Australia)
+61 3 9415 4000 (for international callers)
• select James Hardie Industries plc
• scroll down to Irish Tax Forms
• select the applicable DWT Form