Written answers
Thursday, 2 December 2010
Department of Finance
Tax Reliefs
12:00 pm
Richard Bruton (Dublin North Central, Fine Gael)
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Question 76: To ask the Minister for Finance if any change in the tax credit on bin charges up to a maximum of €400 is planned in the context of the four year budget plan [45756/10]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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In line with a recommendation of the Commission on Taxation, Finance Act 2010 provided for the abolition of tax relief for service charges. The relief was abolished for the tax year 2012 and subsequent tax years in respect of service charges paid in the financial year 2011 and subsequent financial years. Under existing legislation, the tax relief is available for the tax year 2011 in respect of service charges due and paid in the financial year 2010 and this remains unchanged.
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