Dividends are paid twice annually. The interim dividend is announced with the half-year results and paid in December. Details of the final dividend is announced with the full year results in May and paid in July.
Shareholders are offered the option of having dividends paid in euros or pounds sterling. Shareholders may also elect to receive dividend payments by electronic funds transfer directly into their bank accounts, rather than by cheque. Shareholders should contact DCC's registrar for details.
DCC is obliged to deduct tax at the standard rate of income tax (currently 25%) from dividends paid to Irish resident or ordinarily resident individual shareholders, and also from certain other shareholders. The Irish Revenue Commissioners have published a tax and duty manual entitled ‘Dividend Withholding Tax – Details of Scheme’.
Please note that non-resident and certain (non-individual) resident shareholders who are entitled to exemption from DWT must complete a declaration form claiming entitlement to the particular exemption and return it to DCC's registrars. To obtain the relevant form, please send your name and address, as they appear on your share certificate, to the registrars.