Age 65 and Over >> Repayment of Deposit Interest Retention Tax (DIRT)

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This is a benefit that also causes a lot of confusion. From age 65 onwards you are entitled to a refund of DIRT taken directly by the Revenue from any deposit interest earned by you. It is available for married couples once either spouse is aged 65 or over. This is a benefit that is often overlooked as if you are due back the DIRT you must claim it back from the Revenue. Our tax calculator will identify this for you.
However this only applies provided you are not liable for income tax on the deposit interest in the normal way. The interaction of this rule with the Tax Free Income and Reduced tax Liability rules referred to at above adds to the confusion.
For the tax year 2007 it is possible to get clearance from the Revenue so that the bank do not have to take the DIRT directly from your bank deposit interest. 

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Age 65 and Over