Vol. 528 No. 3
115 Mr. N. Ahern asked the Minister for Finance the procedure for pensioners who are otherwise under the tax exemption limit, to apply for and obtain refund of DIRT paid on deposit accounts; if he will provide copies of necessary documentation. [30302/00]
I am informed by the Revenue Commissioners that an individual, aged 65 or over, who is otherwise exempt from tax can complete a simplified claim form in order to claim a refund of DIRT deducted – form 54D. This form requests details of certain information required in tax returns generally, e.g. other income, marital status, age, etc. and the certificates issued by the relevant financial institutions in respect of the deposits.
The form is returned to the individual's inspector of taxes. Where the individual has not received any correspondence from the tax office and lives in Dublin, Meath, Kildare or Wicklow the form should be returned to the Inspector of Taxes, Claims Section, 9-15 Upr. O'Connell Street, Dublin 1. If the individual lives elsewhere in the country the completed form should be sent to the local tax office.
Form 54D is available from all tax offices or by phoning Revenue forms and leaflet services at (01) 878 0000. The form is issued automatically at the beginning of the tax year to individuals who qualified for a DIRT refund in the previous year.
I have forwarded a copy of the form to the Deputy.
