Ryanair 2016 Annual Report Download - page 131

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 Personal Retirement Savings Account (“PRSA”) administrators who receive the relevant distribution as
income arising in respect of PRSA assets;
 Qualifying employee share ownership trusts;
 Collective investment undertakings;
 Tax-exempt charities;
 Designated brokers receiving the distribution for special portfolio investment accounts;
 Any person who is entitled to exemption from income tax under Schedule F on dividends in respect of an
investment in whole or in part of payments received in respect of a civil action or from the Personal Injuries
Assessment Board for damages in respect of mental or physical infirmity;
 Certain qualifying trusts established for the benefit of an incapacitated individual and/or persons in receipt
of income from such a qualifying trust;
 Any person entitled to exemption to income tax under Schedule F by virtue of Section 192(2) Taxes
Consolidation Act (“TCA”) 1997;
 Unit trusts to which Section 731(5)(a) TCA 1997 applies; and
 Certain Irish Revenue-approved amateur and athletic sport bodies.
The following non-resident stockholders are exempt from withholding if they make to the Company, in advance
of payment of any dividend, an appropriate declaration of entitlement to exemption:
 Persons (other than a company) who (i) are neither resident nor ordinarily resident in Ireland and (ii) are
resident for tax purposes in (a) a country which has signed a tax treaty with Ireland (a “tax treaty country”)
or (b) an EU member state other than Ireland;
 Companies not resident in Ireland which are resident in an EU member state or a tax treaty country, by virtue
of the law of an EU member state or a tax treaty country and are not controlled, directly or indirectly, by Irish
residents;
 Companies not resident in Ireland which are directly or indirectly controlled by a person or persons who are,
by virtue of the law of a tax treaty country or an EU member state, resident for tax purposes in a tax treaty
country or an EU member state other than Ireland and which are not controlled directly or indirectly by
persons who are not resident for tax purposes in a tax treaty country or EU member state;
 Companies not resident in Ireland the principal class of shares of which is substantially and regularly traded
on a recognized stock exchange in a tax treaty country or an EU member state including Ireland or on an
approved stock exchange; or
 Companies not resident in Ireland that are 75% subsidiaries of a single company, or are wholly-owned by
two or more companies, in either case the principal classes of shares of which is or are substantially and
regularly traded on a recognized stock exchange in a tax treaty country or an EU member state including
Ireland or on an approved stock exchange.
In the case of an individual non-resident stockholder resident in an EU member state or tax treaty country, the
declaration must be accompanied by a current certificate of tax residence from the tax authorities in the stockholder’s
country of residence. In the case of both an individual and corporate non-resident stockholder resident in an EU member