Richard Bruton (Dublin North Central, Fine Gael)
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Question 75: To ask the Minister for Finance if the refund of DIRT tax for persons aged 65 years and over, who are not otherwise eligible to pay income tax, will continue to apply as the age tax exemption is phased out over the next four years and if so, the way it will be phased in [45753/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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An individual aged 65 or over is eligible for a refund of DIRT, or to have interest paid free from DIRT, if his or her taxable income, including deposit interest, does not exceed the relevant income tax exemption limits, currently €20,000 for single individuals and €40,000 for married couples. The National Recovery Plan 2011 – 2014 (NRP) provides for the abolition of a number of reliefs and exemptions from income tax. One of the exemptions to be abolished is the income tax age exemption, which will be phased out over the four years of the plan. The details of how the measures will be implemented will be outlined in the relevant Budgets and Finance Bills.