It remains essential, in the context of the forthcoming Budget, to send a clear, decisive signal that Ireland is determined to continue to adopt feasible, sustainable budgetary measures to underpin the public finances over the long-term.
As such, it would not be appropriate to consider introducing a relief of this nature, one which would by definition be somewhat selective and likely to favour certain sections of the community.
The Deputy will be aware that the Finance Act 2010 contains a measure which terminates the provision of tax relief given in respect of service charges paid by a taxpayer in the previous year. However, relief is still available in the tax year 2011 for service charges due in 2010 and actually paid.