Part 8-4-10 Repayments of DIRT to first-time purchasers 1. Introduction The Finance Act 2014 inserted a new section, Section 266A into the Taxes Consolidation Act (TCA) 1997. This section provides for the repayment of Deposit Interest Retention Tax (DIRT) on certain savings held by a qualifying first–time purchaser. First-time purchasers of a house or apartment will be eligible […]

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