Michael McGrath (Cork South Central, Fianna Fail)
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316. To ask the Minister for Finance if he will provide in tabular form the number of persons who availed of the tax credit in respect of service charges in each year in which it applied; the annual cost during the years in which it applied; and if he will make a statement on the matter. [41583/14]

Michael Noonan (Limerick City, Fine Gael)
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Effective from 1 January 2012 tax relief is no longer available for service charges paid. The abolition of this relief was announced in Budget 2010.

This relief was introduced from 1996/7 onwards and I am informed by the Revenue Commissioners that the annual cost and number availing of tax relief on service charges up to 2012 are contained in Revenue's Statistical Reports, available on the Commissioners' website at , in the "Income Tax" chapter of each year (Table IT6).