Brian Cowen (Laois-Offaly, Fianna Fail)

Over the past few years many of the more significant reliefs have been made virtually automatic either through the introduction of tax relief at source, TRS, or through the automatic carry forward of the reliefs. Mortgage interest and medical insurance reliefs, for example, are provided at source through the taxpayer obtaining a reduction in repayments or premia equivalent to the tax relief. Recurring reliefs, such as those for trade union subscriptions, once claimed are allowed on an ongoing basis and reappear each year in the taxpayer's certificate of tax credits. With refuse charges, the Revenue Commissioners use whatever information is available from local authorities via tape exchange to ensure as many people as possible get their relief automatically without claiming it.

The other main reliefs relate to medical expenses, certain dental expenses, age credits for people over 65 years, third level tuition fees and rent relief. In the case of these reliefs and the first claims for trade union subscriptions, it is generally up to the individual taxpayer to claim his or her entitlements as the Revenue Commissioners have no other way of ascertaining what these involve. In so far as they can and do ascertain what people are entitled to, they allow it to remain on the certificates in future years. They also have increased the number who can get tax relief at source.

There are improvements. A proactive effort is being made at every level in terms of information for the taxpayer and improving the computer systems to ensure that taxpayers get as fair a deal as possible. However, the primary responsibility is on the taxpayer to ensure their tax credits are in order.

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