Generally, the application process (i) to apply for an exemption from WHT or a reduction in the WHT rate going forward and (ii) to reclaim WHT already charged, are two separate processes. IBIE is awaiting full details from the Irish Revenue Authority on how clients can make reclaims on WHT and will make these details available once provided.
However, for 2022, Revenue has agreed to allow a completed Form 8-3-6 (signed and stamped by the relevant Tax Authority) received by IBIE before 31 December 2022, to be used to reclaim WHT applied in 2022. This means that if IBIE received a completed form from you on or before 31 December 2022 and WHT was applied to your account from January – December 2022, IBIE will refund all or part of that WHT, depending on Ireland’s arrangements with your tax jurisdiction.
If you did not provide a Form 8-3-6 before 31 December 2022 or, if you provided a Form 8-3-6 but it was incomplete (for example by not being stamped by your local tax authority), you must separately apply for a full or partial reclaim of WHT paid in 2022 and 2023. Further details on the reclaim process may be found in an article titled Irish Tax Withholding Reclaim Process. For your convenience, the full article may be viewed here.
Additional Information
**This document is for information purposes only and does not constitute tax, regulatory or any other kind of advice. If you are unsure of your tax obligations please consult the Irish Revenue Commissioners, your local tax authority or an appropriate tax professional.