Tax Relief- Refuse Charges

[Conshine]

I got my annual invoice / statement from my refuse company.
They charge a fixed amout twice a year and then they charge per pickup.
They then spread the cost across each month of the year.
So some months I am in credit, some I am in arrears.

In my 2010 statement, they have pre-charged me towards the end of December 2010 for the first six months of 2011, so I am in arrears on the 31st of Dec 2010.

When claiming for the relief should I include the charges they have pre-charged me for?
Or should I only claim for the money that has left my bank account in 2010?

The former will work out better refund-wise, but I want to do this right.

Yes, I know I will be claiming this in 2012, but I am in a similar situation for 2009.

 

[T McGibney]

Tax relief is subject to an upper limit of €400 in service charges per year. Does this make a difference to your sums.

Note that the tax relief also is restricted to service charges paid 'in full and on time'. If some of these were paid late, technically the entitlement to tax relief may be lost.

 

[Conshine]

No, the total, even if I were to include the part payment rolled over to 2011 is less than €300.

I think you have answered my question in the second line - I can only claim back on what has left my bank account, even though I will be paying some of it back in the first few months of 2011.

Thanks!