Richard Bruton (Dublin North Central, Fine Gael)

I move amendment No. 9:

On page 16, between lines 21 and 22, to insert the following:

11.—Section 477 (1)(a) of the Principal Act shall be amended by deleting "€400" and substituting "whatever charge has been levied by the relevant authority in the year of assessment".

This is to remove the ceiling from the amount of tax relief available on bin charges. We are promoting a much more responsible approach to managing waste. People are being asked to shoulder responsibility not only in financial terms in paying, but also as regards their co-operation with the separation and recycling of materials. For some families this still means costs that run beyond the upper limit set. We should not set an upper limit on this, I believe. As we move through the amendments towards what is contained in Deputy Burton's proposal, tax relief at source, it would be easier to administer if there were not ceilings and thresholds that require calculations as regards how much of a payment is due for tax refund, and how much is not. It would add to the simplicity of removing this ceiling. I do not foresee Deputy Mansergh's concern that by extending this relief we shall suddenly see an expansion in the charges being levied to grab back the 20% concession that would be available on the amounts paid.

I support both of the amendments that are being grouped together. We need to move to a point where we give this relief at source in order that we can ensure everyone gets it who is entitled to it. The Minister made the point on Committee Stage that it is not just the local authorities who are involved in this now, and there are also private contractors. With some ingenuity on the part of the Revenue Commissioners, a system could be devised to allow deduction at source. The question of complexity as regards larger numbers of providers is something the Minister should greet with some scepticism when that response comes from Revenue. It now has systems which allow taxpayers to pay online and methods for easily calculating these types of liabilities. To be told time and again that because there is not a monopoly provider the situation is hopelessly complex and impossible to deal with is not an argument the Minister should accept too easily.

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