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.
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:
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