Tax Credits- Home Service Charges

The tax relief for home service charges/ refuse collection charges has been abolished for tax year 2012 onwards.

You can tax relief for tax years up to 2011 based on the amount paid in the previous year. In other words there is no tax relief for charges paid in 2011 which would have been allowed in 2012.

Income tax relief was available for individuals who paid local authority and other service charges. Relief was given for service charges paid in full and on time in the previous calendar year. The amount of the tax relief was 20% of the amount paid.

The maximum amount which qualified for tax relief was €400 which equated to a tax credit of €80.