Arthur Morgan (Louth, Sinn Fein)
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Question 249: To ask the Minister for Finance if his attention has been drawn to the fact that residents who pay property management companies for waste management charges are unable to claim tax relief unlike those who are not subject to property management company charges and that this discriminates against such residents; and if he will make a statement on the matter. [11083/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that individuals may claim tax relief in respect of the cost of 'service charges' (i.e. charges in respect of the provision of water for domestic purposes, domestic refuse collection or disposal or domestic sewage facilities) the details of which are contained in Revenue's Explanatory leaflet and claim form IT 27 Tax Relief for Service Charges which is available on Revenue's website at www.revenue.ie.

Where the management fee payable by residents to a management company set up to manage an apartment or other residential complex identifies an element in respect of such 'service charges', that element may, subject to the conditions outlined in Revenue's Explanatory Leaflet, qualify for tax relief up to the limits set out in that Leaflet.