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IT27 on the Revenue website states that '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'.
I paid my refuse charge in June to cover the period from June 1st, 2010 through to May 31st, 2011.
Can I claim relief on the full amount or do I have to apportion it on a pro-rata basis, ie do I claim relief on 20% of 7/12ths (June 2010 -December 2010) of what I paid?
I paid my refuse charge in June to cover the period from June 1st, 2010 through to May 31st, 2011.
Can I claim relief on the full amount or do I have to apportion it on a pro-rata basis, ie do I claim relief on 20% of 7/12ths (June 2010 -December 2010) of what I paid?