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 […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.