In order to claim exemption from DIRT you must complete a declaration form stating that you (or your spouse or civil partner if you are married or in a civil partnership) meet the following conditions:
- Either you or your spouse or civil partner are aged 65 or over when making the declaration, and
- your, including your spouse’s or civil partner’s total income for the year will be below the relevant annual exemption limit of €36,000 for a married couple or €18,000 for a single person.
Total income includes all income including social welfare pensions.
You can apply directly to your Financial Institution to have a DIRT- free account by completing the 
DE1 declaration form
Any queries give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie