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Deposit Interest Retention Tax (DIRT)

  1. Overview
  2. How do you declare DIRT?
  3. Who is charged DIRT?
  4. Who is exempt from DIRT?
  5. Changes to the status of DIRT-free accounts
  6. Can you claim a DIRT refund?
  7. Non-resident account holder

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
  • 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.

First-time buyers

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

Next: Non-resident account holder

Published: 03 April 2024 Print this page

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