Revenue have advised that application forms and information leaflets will be available in early April in relation to the operation of DIRT-free accounts for those aged 65 and over, and for those who are permanently incapacitated, where their income falls below the relevant limits.

This was announced by Minister Cowen in his Budget speech in December and included in the Finance Bill, which is due to become law in early April. Revenue have advised that there will be publicity at the time announcing where the application forms and information leaflets can be obtained.