I have been living abroad for over the past four years. I have been paying DIRT tax on interest earned on bank accounts in Ireland in this time. I am going to apply to Revenue for a refund of the DIRT tax and I got the bank to send out the certificates from the past few years. Can anyone tell me whether I can expect a refund on the whole time I have been abroad, or only on the time after the first three years? That is, there is a three year period when the Revenue class a person as being "ordinarily resident" after they leave the country. I have looked on the revenue.ie site but most of the info is about over 65s. Also, are the Revenue likely to look for some sort of evidence of non-residence?