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% for water charges paid, up to a maximum of €500 per annum, which may result in a tax relief of up to €100.
By its very nature, a tax relief is only available to those who have a tax liability. In order to assist those with low, or no, tax liability, the 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 charges were paid.
It is also worth nothing that the Department of Social Protection will provide additional assistance in respect of water charges to those in receipt of the household benefits package or the fuel allowance.