Brian Lenihan Jnr (Dublin West, Fianna Fail)

As I understand the position it is included in existing statements but the practice is to levy the DIRT on a bi-annual basis.

I apologise, I am generalising from my own account. It depends on when the interest is paid and that depends on the practice of the institution. Some institutions accumulate interest on a six-monthly basis, some annually. It varies between the institutions. The deduction is reflected on the statement of account when the deduction is made.

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