Chris Andrews (Dublin Bay South, Sinn Fein)
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91. To ask the Minister for Finance if tax credits are available for the disposal of incontinence pads prices, given they add hugely to the cost of the black bin; and if he will make a statement on the matter. [42075/24]

Jack Chambers (Dublin West, Fianna Fail)
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There is no tax credit available for costs incurred on the disposal of incontinence pads.

I am informed by the Department of Environment, Climate and Communications (DECC), that they have, for some time, been examining the issue of a support for persons with long-term incontinence with respect to the disposal of medical incontinence wear. To this end, they have engaged with a number of relevant public bodies and representative organisations in an effort to determine how best to support persons with long-term incontinence with respect to the disposal of medical incontinence wear.

DECC have further advised that they are currently working with the National Waste Collection Permit Office to carry out a study on incentivised charging structures in the waste collection market. This study will examine what, if any, improvements are needed to ensure that waste collection systems are fully incentivising waste prevention and improved source segregation practices. The study will also consider methods to support households disposing of medical incontinence products.

I would also note that section 477 Taxes Consolidation Act 1997 previously provided for tax relief at the standard rate of income tax for any service charges paid in full and on time in respect of a supply of water for domestic purposes, domestic refuse collection or disposal, or domestic sewage disposal facilities. However, in line with a recommendation of the Commission on Taxation in 2009, Finance Act 2010 provided for the abolition of that relief, effective from the tax year 2012 in respect of service charges paid in the financial year 2011 and subsequent financial years.