Hi, If money on deposit is held in husband and wife's name but only one is over 65 and entitled to refund of dirt, how does this effect refund of dirt.
Anything useful [broken link removed] (my underlining)?
Deposit Interest
Deposit Interest Retention Tax (DIRT) at the standard rate, currently 20% is deducted at source by Banks and Building Societies. There is no further tax liability on this interest but it must be declared on your annual tax return. If your total income is below your exemption limit a refund of DIRT tax can be claimed if you or your spouse is aged 65 or over, or permanently incapacitated by reason of mental or physical infirmity.
It shouldn't be hard if you fill out the forms correctly. In my experience the revenue are not in the business of holding on to overpaid tax for no reason.