Written Answers. - Rebates on Domestic Charges.

Rory O'Hanlon

Question:

41 Dr. O'Hanlon asked the Minister for Finance if he will have arrangements made for tax rebates on domestic charges to be paid in the current year; and if he will make a statement on the matter. [8508/96]

Tax relief is available on a previous year basis where local authority service charges are paid in full and on time.

Service charges are paid on a calendar year basis whereas the tax year runs from April to April. Because payments are often made late in the calendar year and because of the large numbers involved, it was not possible to put in place the necessary administrative arrangements to confirm payment and make a tax rebate on a current tax year basis.

I have no plans at present to alter the basis on which this tax relief is available.