As far as I was aware the refuse credit is not based on a flat rate under the tag system, it is subject to a limit of €195 so if you spend more then you only receive €195 @ 20% , if you only have recipts for €150 you will only get €30 however if you are not on a tag system you can get relief on the whole annual bill, so if you annual charge is €400 then your relief is €80. Queried before as to how they would know, it appear that Revenue know which areas are covered on bill pay and which are on tag system. I have not heard that it has changed.