Pat Carey (Dublin North West, Fianna Fail)
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Question 149: To ask the Minister for Finance when a tax rebate will be awarded to a person (details supplied) in Dublin 11; and if he will make a statement on the matter. [27229/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The taxpayer's application in respect of bin charges, dental work and union subscriptions has been processed and there is no rebate due. The following is the position. Bin charges are allowable in the year following the year to which they relate and only if they are paid on time and in full. The bin charges paid by the person in 2005 were made up of €590.26 arrears and €40 for 2005. Only the €40 paid for 2005 is, therefore, allowable. This will be included in the person's tax credit certificate for 2006. In April 2004 a review was carried out in respect of the taxpayer's claim for dental expenses for the year 2003, however an underpayment of €155.26 arose. This underpayment mainly arose due to an insufficient amount coded through the person's tax credits to collect the tax due in respect of their income from the Department of Social and Family Affairs. An amended balancing statement for 2003 will issue shortly which will incorporate the relief due in respect of union subscriptions. The revised underpayment is now €111.62, and collection of this underpayment has been deferred for the moment. Relief for union subscriptions for the years 2004 and 2005 has already been granted in the person's tax credits for 2004 and 2005.

The person also included a form TRS1, application for tax relief at source on mortgage interest, with her claim. She is already receiving tax relief at source in respect of her mortgage with the lending institution. The form TRS1 has been forwarded to the collector general's division to ensure that she is receiving the correct relief.