Catherine Murphy (Kildare North, Independent)
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Question 90: To ask the Minister for Finance the extent of tax relief on refuse charges in 2004; the estimates for tax relief in 2005; the way in which it is intended to handle tax relief on the various pay by weight systems; and the information which is being provided to the public in this respect. [18173/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The current tax relief for waste service charges is provided by granting relief at the standard rate to taxpayers in respect of the charges they have paid in the previous year. Where a fixed annual charge applies, the full payment qualifies for tax relief provided it has been paid on time. Where a variable charge is applied for refuse collection, based on a weight or volume, the tax relief is restricted to a maximum of €195 per annum at the standard rate of tax.

I am informed by the Revenue Commissioners that the most recent relevant information available relating to local authority service charges is for the income tax year 2002. The estimated cost to the Exchequer in that year was of the order of €5 million. No estimate is available at this time for the likely cost of tax relief for waste service charges in 2005. The operation of this tax relief will be kept under review in the light of changes in the systems for levying waste charges. Any change in the scope or operation of the relief would be a matter for consideration in the context of the annual budgetary process.

Information in relation to how tax relief on waste charges currently operates can be obtained on the Revenue website — information leaflet IT 27 — or by contacting the local Revenue offices. The PAYE information leaflet issued to all PAYE taxpayers at the commencement of the tax year also contains information on claiming relief on waste charges.