Bernard Durkan (Kildare North, Fine Gael)
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76. To ask the Minister for Finance if DIRT is being applied and charged in the case of a person (details supplied); and if he will make a statement on the matter. [5182/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that their records do not indicate if DIRT is being applied or charged by the relevant financial institution on the person concerned. The person concerned should contact the relevant financial institution to establish if DIRT has been applied or charged. If it has, the person concerned may be entitled to a refund of some or all of the DIRT applied or charged.