NOTE: The deadline for submitting the DE1 Form has been extended to 6th April 2026.
Deposit Interest Retention Tax (DIRT) Exemption
If you are eligible, you may apply for an exemption from Deposit Interest Retention Tax (DIRT) on your savings earnings. This means you can receive dividend or interest on your account with us without DIRT being deducted. (You will need to do this separately for each financial institution that you have savings with).
Who Qualifies for a DIRT Exemption?
You may qualify if you meet the criteria set by the Revenue Commissioners, including:
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You and/or your spouse, civil partners or cohabiting partner is aged 65 and over
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Your total annual income is below the current relevant threshold (€18,000 for a single person, or €36,000 combined income for married couple, civil partners or cohabiting partners).
How to Apply
To apply for the exemption, you must complete a DE1 Form.
You can submit your application in the following ways:
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Online:
Download the DE1 Form from this page, complete it, and sign it. You can fill it out digitally using the PDF, then print and sign it. Please return the signed form to your nearest Core Credit Union branch by 2nd April 2026. -
In Person:
Visit any of our 8 branches on or before 2nd April, where our team can provide the form and assist you with completing and submitting it.
Important Information
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The DE1 Form must be fully completed and signed.
- Remember to add your PPS number when filling the form.
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Submissions must be made before the specified deadline so we can process your exemption.
If you’re unsure whether you qualify or need help completing the form, please contact us or visit your nearest branch, or call our Members Services on 01 272 5600. We’re happy to help.
