I am hoping someone would know in what situations someone is entitled to reclaim any dirt paid on deposit accounts. Would a widow in her mid fifties earning only the widows pension be eligible?
As per ClubMan's link, as she is under 65 and assuming she is not permantently incapacitated she would have to fall under the small income limit to be entitled to receive the DIRT repayment.
See Exemption Limits on the following link: [broken link removed]