Billy Timmins (Wicklow, Independent)
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64. To ask the Minister for Finance the position regarding a refund of DIRT in respect of a person (details supplied) in County Wicklow; and if he will make a statement on the matter. [11195/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that applications for refund of DIRT have been received from the taxpayers in question. Wicklow Revenue District has been in contact with the individuals concerned and the relevant deposit interest certificates have been requested from them. When the relevant deposit interest certificates are received, Wicklow Revenue District will examine the matter to establish if a refund of DIRT is due. DIRT exemption forms (Form DE1) have been sent to the individuals concerned so that future deposit interest can be paid without deduction of tax.