Deposit Interest

Can you claim a DIRT refund?

At the end of the year, you may be entitled to claim a refund of Deposit Interest Retention Tax (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
or
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.

CervicalCheck Relevant Payment monies:

A refund may be due if DIRT was deducted on the interest earned on the deposit of CervicalCheck Relevant Payment monies.

You should send your completed Form 54 Claims to:

Sensitive Cases Unit,

Office of the Revenue Commissioners,

P.O. Box 13274,

Letterkenny,

Co. Donegal.

If you are a first-time buyer, you can apply for a DIRT refund under the Help to Buy (HTB) incentive.