I am informed by the Revenue Commissioners that during April 1990, the Revenue Commissioners introduced measures, including an extensive advertising campaign, to highlight the circumstances in which refunds of DIRT could be claimed. Radio and newspaper advertisements were placed to create an awareness that DIRT could be reclaimed in certain circumstances. A leaflet (IT 5), detailing the circumstances in which DIRT could be reclaimed and explaining how refunds could be claimed, was published. The leaflet incorporated a form which enabled claimants to request a claim form.
As part of Revenue's ongoing campaign to create awareness that DIRT can be reclaimed in certain circumstances, I am informed that Revenue Leaflet IT 5 continued to be available in all tax offices up to last year. Because of a lack of demand for it in recent years it is now discontinued and the information is contained in other Revenue leaflets. Revenue Leaflet IT45 — allowances for over 65s was published in 1996. The leaflet includes a section on DIRT which sets out the criteria for qualifying for a refund of DIRT. It was carried by An Post in all post offices between the months of January and May 1997. In January 1997, a supply of Leaflet IT45 was issued to every organisation which deals with older people. Revenue leaflets are currently on display in all tax offices and at exhibitions or shows at which Revenue has an information stand.