DIRT Tax Repayments

DIRT Tax Repayment Claim

A person or his/her spouse who is:

• aged 65 or over or
• is permanently incapacitated and
• their total income (including the Gross DIRT Income) is less than the relevant exemption limit can claim a repayment of DIRT paid by submitting
  • Form 54 Claims - Income Tax Repayment Claim for the year 2012 (PDF, 461KB) (Incorporating Form 54D - Claim for Repayment of Deposit Interest Retention Tax for the year 2012) and
  • Certificates of Interest subject to DIRT to your Revenue Office. Use your PPS number to find the postal address for your Revenue office in our Contact Locator.

Reference Material

DIRT Tax Repayment

• Leaflet IT1 - Tax Credits, Reliefs and Rates
• Leaflet IT 8 - Tax Exemption & Marginal Relief
• Leaflet IT 45 - Tax Credits and Reliefs for Over 65's
• Section 267 TCA 1997
• Section 256(1A) and Section 256(1B) of Taxes Consolidation Act 1997

(Adobe Acrobat Reader PDF)

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