Link Report

(iii) the unique identification number assigned in accordance with section 27 of the Finance (Local Property Tax) Act 2012 to the property on which the qualifying work is to be carried out,

(iii) the unique identification number assigned in accordance with section 27 of the Finance (Local Property Tax) Act 2012 to the property on which the qualifying work was carried out;

(8) (a) Relief shall not be given under this section where the requirements of the Finance (Local Property Tax) Act 2012, in relation to the making of returns and the payment of local property tax—

(b) In this subsection “relevant residential property” and “liable person” have the same meanings respectively as in the Finance (Local Property Tax) Act 2012.

(iii) the unique identification number assigned in accordance with section 27 of the Finance (Local Property Tax) Act 2012 to the property on which the qualifying work is to be carried out,

(iii) the unique identification number assigned in accordance with section 27 of the Finance (Local Property Tax) Act 2012 to the property on which the qualifying work was carried out;

“housing authority” has the same meaning as it has in the Housing (Miscellaneous Provisions) Act 1992;

(d) Notwithstanding paragraph (a), where qualifying work, for which permission is required under the Planning and Development Act 2000, is carried out during the period from 1 January 2016 2017 2019 to 31 March 2016 2017 2019, then provided such permission is granted on or before 31 December 2015 2016 2018, that work shall be deemed to be carried out in the year of assessment 2015 2016 2018.

(c) which is owned by an individual and occupied by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004, and where such registration requirements have been complied with by the individual, or by the individual,

(d) which is owned by an individual and which is intended by the individual to be occupied by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004, and where such registration requirements have been complied with by the individual and which is occupied by a tenant within 6 months of completion of the qualifying work; of the qualifying work, or

(a) part of a building used, or suitable for use, as a dwelling which is occupied by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004, and where such registration requirements have been complied with, or

(b) part of a building used, or suitable for use, as a dwelling which is owned by an individual and which is intended by the individual to be occupied by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004, and where such registration requirements have been complied with by the individual and which is occupied by a tenant within 6 months of completion of the qualifying work;

‘tenancy’ has the same meaning as it has in the Residential Tenancies Act 2004;

‘tenant’ has the same meaning as it has in the Residential Tenancies Act 2004;”,

(II) in the case of a residential premises referred to in paragraph (c) or (d) of the definition of ‘qualifying residence’ in subsection (1), occupied, within 6 months of completion of the qualifying work, by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004 and such registration requirements were complied with, and

(III) in the case of each rental unit referred to in paragraph (a) (vi), occupied, within 6 months of completion of the qualifying work, by a tenant under a tenancy for which registration is required under Part 7 of the Residential Tenancies Act 2004 and such registration requirements have been complied with.

“PPS number”, in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

“PPS number”, in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(3)(a) Subject to the provisions of this section, where an individual (in this section referred to as “the claimant”), on making a claim in that behalf, proves that in a year of assessment he or she has made a payment or payments to a qualifying contractor in respect of qualifying expenditure to which this section applies, the income tax to be charged on the claimant, other than in accordance with section 16(2), shall be reduced—

(a) complies with the obligations referred to in section 530G or 530H, as the case may be, or

(b) in the case of a contractor who is not a subcontractor to whom Chapter 2 of Part 18 applies, complies with the obligations referred to in paragraph (a), other than the obligations referred to in paragraphs (a) and (b) of subsection (1) of section 530G or 530H, as the case may be;

(a) complies with the obligations referred to in section 530G or 530H, as the case may be, or

(b) in the case of a contractor who is not a subcontractor to whom Chapter 2 of Part 18 applies, complies with the obligations referred to in paragraph (a), other than the obligations referred to in paragraphs (a) and (b) of subsection (1) of section 530G or 530H, as the case may be;

(a) in the case of a claimant assessed to tax for a year of assessment in accordance with section 1017, any payment in respect of qualifying expenditure to a qualifying contractor made by the claimant’s spouse, in respect of which the claimant’s spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant, and

(a) in the case of a claimant assessed to tax for a year of assessment in accordance with section 1017, any payment in respect of qualifying expenditure to a qualifying contractor made by the claimant’s spouse, in respect of which the claimant’s spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant, and

(b) in the case of a nominated civil partner assessed to tax for a year of assessment in accordance with section 1031C, any payment in respect of qualifying expenditure to a qualifying contractor made by the other civil partner, in respect of which the other civil partner would have been entitled to relief under this section if the other civil partner were assessed to tax for the year of assessment in accordance with section 1031B (apart from subsection (2) of that section), shall be deemed to have been made by the nominated civil partner.

(b) in the case of a nominated civil partner assessed to tax for a year of assessment in accordance with section 1031C, any payment in respect of qualifying expenditure to a qualifying contractor made by the other civil partner, in respect of which the other civil partner would have been entitled to relief under this section if the other civil partner were assessed to tax for the year of assessment in accordance with section 1031B (apart from subsection (2) of that section), shall be deemed to have been made by the nominated civil partner.

“contractor” means a person engaged by an individual to carry out qualifying work, and who is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a registration number under section 65 of that Act;

“qualifying work” means any work of repair, renovation or improvement to which the rate of tax specified in section 46(1)(c) of the Value-Added Tax Consolidation Act 2010 applies, and which is carried out on a qualifying residence;

“contractor” means a person engaged by an individual to carry out qualifying work, and who is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a registration number under section 65 of that Act;

“VAT registration number”, in relation to a person, means the registration number assigned to the person under section 65 of the Value-Added Tax Consolidation Act 2010.

“contractor” means a person engaged by an individual to carry out qualifying work, and who is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a registration number under section 65 of that Act;

“qualifying work” means any work of repair, renovation or improvement to which the rate of tax specified in section 46(1)(c) of the Value-Added Tax Consolidation Act 2010 applies, and which is carried out on a qualifying residence;

“VAT registration number”, in relation to a person, means the registration number assigned to the person under section 65 of the Value-Added Tax Consolidation Act 2010.

(12) In the case of a qualifying residence to which paragraph (a) or (b) (a), (b) or (e) of the definition of ‘qualifying residence’ in subsection (1) refers, expenditure in respect of which a claimant is entitled to relief under this section shall not include any expenditure in respect of which that claimant is entitled to a deduction, relief or allowance under any other provision of the Tax Acts or the Value-Added Tax Consolidation Act 2010.