Taxes Consolidation Act 1997 section 477

Relief for service charges

Section 477 granted standard rate income tax relief on local authority service charges (water, refuse and sewage) for the years 2006 to 2010, and has since ceased to have effect.

• Relief was given at the standard rate of income tax on qualifying service charges paid in the previous financial year.
• Eligible services were domestic water supply, refuse collection or disposal, and sewage disposal provided by or on behalf of a local authority.
• The amount on which relief could be claimed was capped at €400 per annum, giving a maximum tax credit of €80.
• The section ceased to have effect for service charges paid in the financial year 2011 and subsequent years.