Written answers
Wednesday, 22 October 2014
Department of Finance
Tax Rebates
Olivia Mitchell (Dublin South, Fine Gael)
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66. To ask the Minister for Finance if the DIRT refund for first time buyers is restricted to DIRT paid post 14 October 2014; and if he will make a statement on the matter. [40561/14]
Michael Noonan (Limerick City, Fine Gael)
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First time buyers will be able to apply for a refund of DIRT paid in the previous 48 months in respect of savings used to purchase a relevant property on the conveyance of that property. DIRT will be refunded in respect of savings up to a maximum of 20% of the purchase price of the property.
The scheme will apply to homes purchased by first time buyers until the end of 2017.
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