Joanna Tuffy (Labour)

Waste and other service charges are an unfair form of taxation. They are not income related and waivers do not address this aspect. Often, those on low incomes must pay. For example, in South Dublin County Council, of which I am a member, people are entitled to waivers if their sole income is from social welfare or if they are entitled to family income supplement. This means that those on small occupational pensions or who have a supplementary income to their social welfare income are excluded from the waiver provisions. This form of taxation is unfair to those on lower and middle incomes, particularly those in the PAYE sector. By contrast, service charges are small change for top income earners who manage to pay very little tax.

These charges are a combination of new charges and increases in present charges. They have nothing to do with the environment and are being introduced because of the income tax cuts introduced by the Government, which have most benefited the better off. As a form of non-income related taxation, they are unfair, yet they are to become the means by which local government must make up the shortfall in Government investment.