Vol. 572 No. 6
180 Mr. J. Bruton asked the Minister for Finance the details of the tax rebate system in operation for those who pay bin charges annually to their local authority; if the tax rebate system is offered by contracted operators who operate the system in some local areas; and if he will make a statement on the matter. [23937/03]
The current tax relief for waste service charges is provided by granting a relief to taxpayers based on the charges they have paid to local authorities and private operators in the previous year, provided they have paid the relevant amount and on time. Where an annual charge applies, the full payment is subject to tax relief at the standard rate.
In the case of payments made to local authorities, before 1 November in the year, the local authorities send the Revenue Commissioners an electronic list of the relevant persons who have paid the charges on time and have signalled that they wish to claim the relief. Revenue then incorporates the relevant tax credit – amount of charge allowed at the standard rate – into each person's tax certificate. However, where the refuse collection system is operated by private companies, the taxpayer must make a vouched claim direct to his or her tax inspector.
