Rates per day or part of a day
Interest on Overdue Income Tax, Corporation Tax, CGT
| Date | Interest |
|---|---|
| From 01 July 09 to date | 0.0219% |
| From 01 April 05 to 30 June 09 | 0.0273% |
| From 01 April 98 to 31 March 05 | 0.0322% |
| From 01 Aug 78 to 31 Mar 98 | 0.0410% |
| From 01 May 75 to 31 July 78 | 0.0492% |
| From 01 Aug 71 to 30 Apr 75 | 0.0246% |
| From 06 Apr 63 to 31 July 71 | 0.0164% |
Interest on Overdue CAT
| Date | Interest |
|---|---|
| From 01 July 09 to date | 0.0219% |
| From 01 April 05 to 30 June 09 | 0.0273% |
| From 01 April 98 to 31 Mar 05 | 0.0322% |
| From 01 Aug 78 to 31 Mar 98 | 0.0410% |
| From 31 March 76 to 31 July 78 | 0.0492% |
| * Interest on CAT can be mitigated to 100% by Revenue |
CAT Agricultural & Business Relief Instalment Interest Rates
| Date | Interest |
|---|---|
| From 01 July 09 to date | 0.0164% |
| From 01 April 05 to 30 June 09 | 0.0204% |
| From 01 April 98 to 31 Mar 05 | 0.0241% |
| From 08 Feb 95 to 31 Mar 98 | 0.0307% |
Overdue Fiduciary Taxes (VAT, PAYE, DIRT etc)
| Date | Interest |
|---|---|
| From 01 July 09 to date | 0.0274% |
| From 01 Sept 02 to 30 June 09 | 0.0322% |
| *Before 01 Sep 02, the IT, CGT & CT rates applied. |
Interest on Tax Refunds *
| Date | Interest |
|---|---|
| From 01 Nov 03 to date | 0.0110% |
| From 01 Sept 02 to 31 Oct 03 | 0.0161% |
| From 27 March 98 to 31 Aug 02 | 0.50% |
| From 01 Aug 90 to 26 Mar 98 | 0.60% |
| * A valid claim must be made before Revenue will pay interest on the refund of overpaid tax. Interest will not accrue for the first 93 days (183 days up to 02 April 07) after the valid claim is made. |
