In the past, tax relief was available if you paid service charges to a local authority or other provider of water, refuse or sewage services. The relief was granted in each tax year in respect of charges due and paid in the previous year.
This tax relief has ended. You cannot claim tax relief on service charges paid from 2011 onwards.
If you have not yet claimed for service charges paid in 2010 or previous years, it is now too late to put in a claim, as this had to be done within 4 years of the end of the relevant tax year.
The charges that you paid for the following services qualified for tax relief:
There is more detail (pdf) on revenue.ie.
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.