Revenue Precedents

Whether DIRT can be repaid to a mining company where DIRT was deducted from deposit interest because the company failed to complete a declaration under section 265 TCA 1997? DIRT cannot be repaid. Section 267 TCA 1997 prevents repayment. IT952543

Whether a person suffering from depression and/or ME is considered to be permanently incapacitated for the purposes of entitlement to a repayment of DIRT? A person suffering from depression and/or ME will be considered to be permanently incapacitated for the purposes of a DIRT repayment where there is medical evidence to show the condition is permanent. IT972537