320. Deputy Patrick O'Donovan asked the Minister for Finance if he will confirm the details of the tax relief announced in the budget to those providing their own water and wastewater treatment through a private well and waste water treatment unit respectively; the records a claimant will need to keep of expenditure on the well and wastewater treatment unit so that they will be in a position to verify their expenditure to the Revenue Commissioners regarding tax relief claimed; in view of the fact that expenditure on electricity forms a substantial proportion of expenditure as it is necessary to power pumps in the well and treatment unit, the way this cost can be accounted for the Revenue Commissioners taking into account the fact that the bills received from the utility provider are global in nature and do not provide a detailed breakdown of the power used by each piece of equipment; and if he will make a statement on the matter. [41618/14]

Summary

320. Deputy Patrick O'Donovan asked the Minister for Finance if he will confirm the details of the tax relief announced in the budget to those providing their own water and wastewater treatment through a private well and waste water treatment unit respectively; the records a claimant will need to keep of expenditure on the well and wastewater treatment unit so that they will be in a position to verify their expenditure to the Revenue Commissioners regarding tax relief claimed; in view of the fact that expenditure on electricity forms a substantial proportion of expenditure as it is necessary to power pumps in the well and treatment unit, the way this cost can be accounted for the Revenue Commissioners taking into account the fact that the bills received from the utility provider are global in nature and do not provide a detailed breakdown of the power used by each piece of equipment; and if he will make a statement on the matter. [41618/14]

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• Tax Relief Eligibility

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