Tax Relief on Refuse Charges - online application

mu66

Registered User
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Am in the process of submitting my form 11 income tax return 2008 (due today) and have noticed that the online form asks me to put in the amount paid in refuse charges for 2007. Has anyone else noticed this error on the website?
Thanks in advance.
 
Not an error.

Refuse charges relief is always based on the previous years expenditure.
 
See here:

http://www.revenue.ie/en/tax/it/leaflets/it1.html#section14


Here is a quote from the IT27 explanatory form:


Introduction
Income tax relief is available for individuals who pay service
charges to local authorities and other independent contractors.
Relief is given for service charges paid in full and on time in the

previous calendar year.


Amount of tax relief
Tax relief is given at the standard rate of tax for any service
charges paid (including the purchase of "Bin Tags") in the
previous year. For example if an individual paid service charges of


£240 in 2005 they will be entitled to a tax credit of £48 in 2006


(i.e. £240 x 20% = £48).


The Finance Act 2006 introduced new limits on the amount of

relief that can be claimed. The limits set out below will apply to
the amount of relief that can be claimed in respect of the
following periods:






From the 1st of 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 2006 will be subject to an

overall limit of
£400.
 
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