David Stanton (Cork East, Fine Gael)
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Question 547: To ask the Minister for Finance the number of claimants and the percentage take-up of tax relief on bin charges in 2003, 2004 and 2005 respectively; the amount of relief approved under this scheme for each year; and if he will make a statement on the matter. [29968/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent year for which complete information on cost to the Exchequer and numbers of claimants for tax relief in relation to local authority service charges is for the income tax year 2003.

In that year an estimated number of 169,300 claimants availed of the tax relief for the service charges at an estimated cost to the Exchequer of €8.2 million.

The basic tax credits available to a taxpayer are the basic personal tax credit and, where appropriate, the employee tax credit. In the absence of a claim from a taxpayer, Revenue has no way of knowing that an individual is entitled to an additional tax credit, such as the credit for service charges. There is, therefore, no basis on which an estimate of the level of take up could be compiled.