You will recall from Section 1.09 of the April edition of tax.point that Revenue had advised that application forms and information leaflets would be available in early April in relation to the operation of DIRT-free accounts – those application forms and information leaflets are now available on the Revenue website.

The DIRT Exempt accounts will operate for those aged 65 and over and for those who are permanently incapacitated, where their income falls below the relevant limits.

The application forms and information leaflets are available at http://www.revenue.ie/index.htm?/budget/budget2007/dirt_exempt.htm.