As the Deputy is aware, I announced in the Budget that tax relief for water charges will be introduced. Relief will be available at the standard rate of 20% on water charges paid, up to a maximum of €500 per annum, which may result in tax relief of up to €100.
The tax relief will be provided to whoever pays the bill. This will enable, for example, adult children who pay for elderly parents to receive the relief. The relief will be available in the year following that in which the charge applied.
My officials, in conjunction with the Revenue Commissioners, are still working on the precise details of the application process that will be implemented, but I can confirm that tax relief is unlikely to be provided at source.