Brian Cowen (Laois-Offaly, Fianna Fail)

We are badly equipped. It is only extraordinary people who vote for Fianna Fáil. We must put up with that continuing mindset.

On the amendments, the relief for service charges is available in respect of charges paid by a householder in the previous year subject to a maximum claim of €400. Where an individual makes a claim in any year, the level of relief claimed is allowed automatically for all future years. That is an important point, that once a claim is made, effectively the benefit is given in future years by Revenue. The Revenue Commissioners have provided a number of simplified ways for individuals to make their claim for this relief. They may do so by text, on-line or by telephoning or writing to their local tax office. The argument is that allowing unrestricted relief would also serve as a disincentive to householders to reduce the amount of waste which they dispose of and aggravate the associated environmental issues with which local authorities must deal.

There are issues with trying to provide tax relief at source. Unlike mortgage interest relief where tax relief at source is provided by sophisticated financial institutions, service charges are primarily levied by businesses designed to process waste, not money and documents, as in the case of financial institutions.

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