Deposit Interest Retention Tax (DIRT)

Can you claim a DIRT refund?

At the end of the year you may be entitled to claim a refund of DIRT from Revenue.

You may be due a refund because:

  • you are now over 65 years of age
  • your income went temporarily over the exemption limit
  • you have become incapacitated
  • it is the first year that you successfully applied for a DIRT exemption, but the financial institution had already deducted DIRT.

If this is the case, you should complete a Form 54 Claims and send it to your Revenue Office. If we accept your claim we will send you the refund.

First-time buyers

If you are a first-time buyer you can apply for a DIRT refund. New schemes have been introduced to help first-time buyers with the cost of buying or building their first home. These schemes are the:

Next: Non-resident account holder