Jack Wall (Kildare South, Labour)
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Question 61: To ask the Tánaiste and Minister for Finance his views on the introduction of income tax relief on environmental service charges; and if he will make a statement on the matter. [7743/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I take it that the Deputy's reference to environmental service charges means the annual 'service charges' i.e. charges in respect of the provision of water for domestic purposes, domestic refuse collection or disposal or domestic sewage facilities. Such charges are allowable at the standard rate up to an overall limit of €400 per annum. Full details are contained in Revenue's Explanatory leaflet and claim form IT 27 Tax Relief for Service Charges which is available on Revenue's website @ www.revenue.ie.