Brian Cowen (Laois-Offaly, Fianna Fail)

The tax relief at source system for mortgages is operated by some 200 banks, building societies and local authorities familiar with such work. Revenue, however, is prepared to continue to see what can be done and will continue with discussions with those involved.

An added complexity is identifying and isolating commercial customers from residential customers. Therefore, there are issues in terms of the various collection methods and arrangements used and charges leveied. It is not that there is an easy way of sorting the matter out and that it can all be done at source. Revenue will continue to work with the ten local authorities still involved in waste collection. They co-operate with Revenue in publicising entitlements. I am not in a position to accept the amendment.

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