asked the Minister for Finance if his attention has been drawn to the delays and confusion being experienced by pensioners applying for a rebate under the special allowance available to pensioners in relation to the DIRT tax.
Written Answers. - DIRT Tax Rebate.
71.
I am informed by the Revenue Commissioners that they are not aware of any general delays or confusion being experienced by pensioners in securing refunds of deposit interest retention tax under the provisions of section 39 of the Finance Act, 1986. A special simplified repayment system was set up in 1986-87 to deal with refunds as quickly as possible and the Revenue Commissioners have informed me that in general this simplified system is operating smoothly. If, however, the Deputy is aware of specific cases where delays have occurred, I will have them investigated on receipt of the necessary details. I might point out that, under the Finance Act, 1986, pensioners and other persons aged 65 and over are entitled to a refund of deposit interest retention tax to the extent that they are not otherwise liable to tax on the relevant deposit interest.