Schedule 8

[Section 351]

Description of Qualifying Resort Areas

This Schedule describes the qualifying resort areas for the purposes of the scheme of reliefs provided by Chapter 4 (sections 351 to 359) of Part 10. The areas in question are areas in Kilkee and Lahinch (Co. Clare), Clonakilty and Youghal (Co. Cork), Bundoran (Co. Donegal), Salthill (Co. Galway), Ballybunion (Co. Kerry), Clogherhead (Co. Louth), Achill and Westport (Co. Mayo), Bettystown, Laytown and Mosney (Co. Meath), Enniscrone (Co. Sligo), Tramore (Co. Waterford), Courtown (Co. Wexford) and Arklow (Co. Wicklow).

Relevant Date: Finance Act 2019