Irish Deposit Interest

1. Add the DIRT tax back on to the income, so it becomes gross.
2. Charge the DIRT under the 20% and 40%
3. Reverse the DIRT under the tax credit as it's already paid when receiving it.

The following don't pay DIRT:

Companies,
Charities,
Revenue Approved Pension,
Incapacitated Individuals,
Low income and over age 65,
First time buyer saving for their first home

Charge PRSI but not USC

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