Brian Cowen (Laois-Offaly, Fianna Fail)

The problem is management is the vehicle which pays the service charge to the local authority or the service provider. This leaves the question at one remove from those paying the service charge. The question is: how is it possible to devise a system that might be of assistance to individual occupiers in isolating the portion that is the service charge and seeing whether there is a way in which the benefit could derive to them as distinct from the management company which provides the service as a business expense? It is an even more complicated problem because of having to identify behind the management company the persons who pay management charges, the amounts paid and all the rest. That is an even more difficult problem than that presented by the traditional model, not to mind management companies where businesses provide the services at varying levels of cost. If we cannot even sort out the first model, it will not be easy to come up with a solution.

I will ask Revenue to look at the issue. I accept the point and would like to see people being able to obtain a benefit, although it is not significant. They should have an entitlement, if possible. However, it is a difficult problem which is not easily solved.

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