Vol. 548 No. 2
201 Mr. Timmins asked the Minister for Finance the position regarding tax relief on waste charges in areas where there is no option but to use a private refuse collector; if people will be able to claim tax relief on the money paid to private firms; if so, if this can be claimed retrospectively; if not, if the people in areas where councils do not carry out this service are to be discriminated against; and if he will make a statement on the matter. [4160/02]
Income tax relief in respect of service charges paid to local authorities or to private contractors was first introduced in 1995. Such relief is currently available in respect of domestic waste charges paid to local authorities and to private refuse collectors subject to a ceiling of €195. Under the provisions of section 477 Taxes Consolidation Act, 1997, individuals who pay their refuse charges to private contractors or who have to purchase "tags" for domestic refuse collection are entitled to income tax relief of €195 per annum – irrespective of the amount actually paid. The relief is available at the standard rate of tax in respect of charges paid in the financial year – 1 January to 31 December – immediately preceding the year of assessment in which the claim is being made, provided the charges have been paid in full and on time.
