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14.6. Interest Compensation for Overpayment of Tax

In instances where a repayment of tax is due to an enterprise as a result of an error or mistake on the part of the enterprise, repayment will be made without accrued interest.

In instances where repayment is due as a result of an error or mistakes in the application of Ireland's tax legislation on the part of the tax authorities, repayment is to be made with interest.

The amount of interest payable is 0.011%. The application of interest typically begins on the later of either the day after the end of the relevant period or the date on which the tax was paid, and ends the day repayment is made.