Vol. 570 No. 2
226 Mr. Cregan asked the Minister for Finance the current tax exemption limit regarding old age pensioner couples; if persons under this exemption limit can claim refund of DIRT paid on savings accounts; and if so, the process for refunds to be claimed. [18396/03]
The current age exemption limits for persons aged 65 or over are €15,000 in the case of single/widowed persons and €30,000 in the case of married couples where one or both spouses are aged 65 or over.
If in any year of assessment, an individual or his/her spouse is 65 years or over, a refund of all DIRT deducted may be claimed where the overall income, including deposit interest, is below the exemption limit appropriate to the person's circumstances. A claim can be made on form 54D. This form can be obtained at any tax office, on the Revenue website at www.revenue.ie or by telephoning 1890 30 67 06. Certificates from the relevant financial institution showing the amount of DIRT deducted should be attached to the completed form 54D and submitted to the relevant inspector of taxes.
