Brian Cowen (Laois-Offaly, Fianna Fail)

People claim their entitlements. There are also arrangements on tax relief at source where mortgage relief and medical insurance relief are provided at source through the taxpayer obtaining a reduction in repayments or premiums equivalent to the tax relief. Recurring reliefs, such as those for trade union subscriptions or bin charges, once claimed are allowed on an ongoing basis and reappear each year in the taxpayer's certificate of tax credits.

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