Form11 Deposit Interest

[ShortTerm]

Self-employed people completing Form11 are required to specify interested earned. Is there currently (or in the last 8 years) any tax or levy applied to this for the self employed (assuming DIRT paid at source)?
Citizens information seems to say that currently there is not. I can't post the link but the quote is:
"You do not have to pay any further tax on the interest but it is declared as income if you are making a tax return."

In the 2013 Budget I see DIRT is increasing to 33% and the income will be liable for PRSI. Does the PRSI come into effect for interest earned in 2013 (Oct 2014 return) or 2014 (Oct 2015 return) for the self employed?

 

[dub_nerd]

Self-employed have always been liable for PRSI on deposit interest, on top of DIRT. This comes into effect for PAYE employees too, in 2014. The liability is based on when the interest is paid, regardless of when it was earned, so if you get your 2013 interest on 1-Jan-2014 you are liable.