DIRT Exempt Accounts

Dirt Exemption for over 65s

To qualify for the exemption there are two simple conditions:-

  • You (or your spouse ) must be aged 65 years of age or older


  • Your total income inclusive of gross dividend/deposit income for the year must be below €18,000 for an individual or €36,000 combined for a married couple.

To claim the exemption you must complete a Revenue Declaration DEI

Obtain DEI Declaration & Explanatory Notes form our Downloads Section.

DIRT Exemption for Permanently Incapacitated

This exemption relates to members who are:-

  • Permanently incapacitated (or whose spouse is permanently incapacitated)


  • Whose total income is less than €5,210 for a single person under 65 years of age or €10,420 combined income for a married couple under 65. (If aged over 65 the exemption limits are €19,000 for a single person or €38,000 combined income for a married couple)

If you qualify under this heading and wish to avail of the DIRT exemption you should apply directly to the Revenue Commissioners on a Declaration DE2 (This form may be obtained directly from Revenue or from your disability organisation). Where appropriate Revenue will then issue the necessary notification to us to enable us apply the exempt status on your account.

DE2 Declaration & Explanatory Notes can be found in our Downloads Section.