Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

How many institutions will be affected by this levy? How many licensed entities have deposit books here, in respect of which DIRT is deducted?

In respect of the credit union sector, depending on the nature of the credit union account one has, certain dividends are subject to DIRT. It is a self-assessment system and it is up to the individual account holder to declare such dividends. In that context, will credit unions be affected too?