Service Charges

Who can Claim?

An Individual/Spouse who pays service charges in full and on time. (Local Authority decides whether it is on time)

A Son/Daughter who pays the charges in full and on time and is living with elderly parent on premises.

All Service charges paid to:

Local Authorities for:
- Domestic water supply
- Domestic refuse collection
- Domestic sewage disposal
Group water schemes for domestic water supply.
Private Contractors for domestic refuse collection.

From 1 st January 2007:

The total tax relief that can be claimed for both fixed charge payments made (including lift charges and pay by weight) and bin tags purchased in the year prior to the tax year will be subject to an overall limit of €400

Transitional Arrangements for Tax Year 2006:

Where Local Authority fixed charge exceeds €400 in 2005 then the full amount of that fixed charge will be allowed.
Relief claimed in respect of bin tags purchased in 2005 will be the lesser of the amount paid in 2005 or €400.
Where an individual purchased bin tags and made fixed charge payments of less than €400 in 2005, a limit of €400 will apply in respect of the total amount paid on both.

This relief can be claimed in a number of different ways.

You can claim via PAYE Anytime or
You can claim by Text Message. Simply text: 'info credit bin' to 51829 for instructions on how to claim relief in respect of fixed charges paid or text 'info credit bin tags' for instructions on how to claim relief on bin tags purchased or
You can phone your Regional PAYE LoCall Service or
You can complete and submit the claim form attached to the IT27 - Tax Relief for Service Charges (PDF, 52KB) to your Local Revenue Office.