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Taxes Consolidation Act, 1997 (Number 39 of 1997)

SCHEDULE 8

Description of Qualifying Resort Areas

Section 351.

[FA95 Sch3]

PART 1

Description of qualifying resort areas of Clare Kilkee

1. That part of the District Electoral Division of Kilkee comprised in the Townlands of Kilkee Upper, Kilkee Lower and Dough.

2. That part of the District Electoral Division of Kilfearagh comprised in that part of the Townland of Ballyonan or Doonaghboy bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where the boundaries of the Townlands of Ballyonan or Doonaghboy, Kilkee Lower and Dough converge, then continuing in a south-westerly direction along the boundary of the Townlands of Kilkee Lower and Ballyonan or Doonaghboy for a distance of 568 yards to a point where it intersects a field measuring 1.829 acres, then continuing along the north-eastern boundary of that field to a point where it intersects Local Road (County Road 395), then continuing along the centre of that road in a south-westerly direction for a distance of 20 yards to a point where it intersects the northern projection of the north-eastern boundary of a field measuring 3.517 acres, then continuing along the north-eastern boundary of that field and of the adjoining field in a south-easterly direction, then continuing in that direction to the centre of the Kilkee/Loop Head Regional Road (R487), then continuing along the centre of that road in a southerly direction for 160 yards to a point where it intersects the westerly projection of the southern boundary of a field measuring 1.282 acres, then continuing in an easterly direction along the southern boundary of that field and adjoining fields to a point where it intersects with the eastern boundary of the Townland of Ballyonan or Doonaghboy, and then continuing, initially in a northerly direction, along that boundary to the first-mentioned point.

3. That part of the District Electoral Division of Kilfearagh comprised in that part of the Townland of Corbally bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) being the most westerly point of the boundary between the Townlands of Corbally and Dough, then continuing along that boundary in an easterly direction for approximately 510 yards to a point where it intersects the south-eastern corner of a field measuring 2.020 acres, then continuing in a northerly direction along the eastern boundary of that field and of adjoining fields for a distance of 394 yards, then continuing in a generally westerly direction along the northern boundary of a field measuring 3.305 acres, then continuing in that direction to the cliff face of George’s Head, and then continuing, initially in a southerly direction, along the high water mark to the first-mentioned point.

Lahinch

1. That part of the District Electoral Division of Ennistimon comprised in the Townlands of Lehinch and Dough.

2. That part of the District Electoral Division of Liscannor comprised in the Townland of Ballyellery.

3. That part of the District Electoral Division of Moy comprised in the Townland of Crag.

PART 2

Description of qualifying resort areas of Cork

Clonakilty

1. The administrative area of the urban district of Clonakilty.

2. That part of the District Electoral Division of Ardfield comprised in the Townlands of Dunmore, Muckross, Lonagh, Drombeg and Pallas.

3. That part of the District Electoral Division of Clonakilty Rural comprised in the Townlands of Clogheen, Inchydoney Island, Gallanes, Tawnies Lower (Rural), Tawnies Upper (Rural), Desert (Rural), Youghalls (Rural) and Miles (Rural).

Youghal

1. The administrative area of the urban district of Youghal.

2. That part of the District Electoral Division of Youghal Rural comprised in the Townlands of Summerfield, Ballyvergan East, Ballyclamasy, Knocknacally, Pipersbog, Glanaradotia, Park Mountain, Muckridge Demense, Foxhole and Youghal Mudlands.

3. That part of the District Electoral Division of Clonpriest comprised in the Townlands of Clonard East and Redbarn.

PART 3

Description of qualifying resort areas of Donegal

Bundoran

1. The administrative area of the urban district of Bundoran.

2. That part of the District Electoral Division of Bundoran Rural comprised in that part of the Townland of Magheracar which is situated west of the most westerly boundary of the administrative area of the urban district of Bundoran.

3. That part of the District Electoral Division of Bundoran Rural comprised in that part of the Townland of Finner bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where the eastern boundary of the administrative area of the urban district of Bundoran, on the southern side of the National Primary Road (N15), intersects with the centre of that National Primary Road, then continuing in an easterly direction along the centre of that road for a distance of 500 feet, then continuing in a north-westerly direction along the rear boundary to the east of Finner Avenue Housing Estate until the south-eastern corner of Tullan Strand is reached, then continuing in a westerly direction to the point where it joins the most north-easterly point of the boundary of the administrative area of the urban district of Bundoran, then continuing in a southerly direction along the eastern boundary of the urban district to the point where it intersects the centre of the National Primary Road (N15), and then continuing in an easterly direction along the centre of that road to the first-mentioned point.

PART 4

Description of qualifying resort areas of Galway

Salthill

1. That part of the County Borough of Galway bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where Threadneedle Road meets Salthill Road Upper, then continuing in a northerly direction along the centre of Threadneedle Road to its junction with the road from Seapoint Housing Estate, then continuing in an easterly direction along the southern edge of that estate road and in an easterly projection there-from to its intersection with a road named Rockbarton West, then continuing in an easterly direction along the centre of Revagh Road to its junction with Rockbarton Road, then continuing in a southerly direction along the centre of Rockbarton Road to its junction with Salthill Road Upper and then continuing in a westerly direction along Salthill Road Upper to the first-mentioned point.

2. That part of the County Borough of Galway bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where the Seapoint Promenade Road meets Salthill Road Upper, then continuing in a north-easterly direction along the centre of Salthill Road Upper to its junction with Salthill Road Lower, then continuing in an easterly direction along the centre of Grattan Road to its junction with Seapoint Promenade Road and then continuing in a south-westerly direction along the centre of Sea-point Promenade Road to the first-mentioned point.

3. That part of the County Borough of Galway bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where Dalysfort Road meets Salthill Road Upper, then continuing in an easterly direction along the centre of Salthill Road Upper to a point where it meets Monksfield, then continuing in a north-westerly direction along the centre of Monksfield to the rear of Number 212 Salthill Road Upper, then continuing in a westerly direction along the Commercial Zoning Boundary as set out in the Galway County Borough Development Plan, 1991, to a point at the rear of Western House where it adjoins Dalysfort Road and then continuing in a southerly direction to the first-mentioned point.

4. That part of the County Borough of Galway bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where Monksfield meets Salthill Road Upper, then continuing in a north-easterly direction along the centre of Salthill Road Upper to its junction with Salthill Road Lower, then continuing in a northerly direction along the centre of Salthill Road Lower to its junction with Devon Park Road, then continuing in a north-westerly direction along the centre of Devon Park Road to the rear of property known as Number 108 Lower Salthill Road, then continuing in a southerly direction along Devon Park along the rear boundaries of Numbers 108, 110, 112, 114, 116, 118, 120, 122, 124, 126, 128, 130, 132, 134, 136, 138, 140, 142, 144, 146 and 148 Lower Salthill Road to where it meets Lenaboy Park, then continuing along the Commercial Zoning Boundary, as set out in the Galway County Borough Development Plan, 1991, to the rear of Number 160 Upper Salthill Road, then continuing along the rear boundaries of Numbers 160, 162, 164, 166, 168 and 170 Upper Salthill Road, then continuing in a southerly direction to the side boundary of Number 178 Upper Salthill Road, then continuing in a westerly direction along the boundary of Number 178 Upper Salthill Road to its boundary with Lenaboy Gardens, then continuing in a southerly direction along the centre of Lenaboy Gardens to the north-western corner of the Sacre Coeur Hotel, then continuing in a southerly direction along the Commercial Zoning Boundary, as set out in the Galway Borough Development Plan, 1991, to its junction with Monksfield and then continuing in a south-easterly direction to the first-mentioned point.

5. That part of the County Borough of Galway bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where Lower Salthill Road meets Grattan Road, then continuing in an easterly direction along the centre of Grattan Road to its junction with Salthill Promenade Road, then continuing in a northerly direction along the boundary of the existing private car-park to the rear boundary of that car-park, then continuing in a westerly direction along the rear boundary of properties fronting onto Grattan Road as far as Salthill Road Lower and then continuing in a southerly direction along the centre of Salthill Road Lower to the first-mentioned point.

PART 5

Description of qualifying resort areas of Kerry

Ballybunion

1. That part of the District Electoral Division of Killehenny comprised in the Townlands of Ballyeagh, Killehenny, Ballybunion, Dromin and Doon West.

2. That part of the District Electoral Division of Killehenny comprised in that part of the Townland of Gortnaskeha bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where the boundaries of the Townlands of Ballyeagh, Gortnaskeha and Ahimma converge, then continuing in an easterly direction along the boundary between the Townlands of Gortnaskeha and Ahimma to a point where it intersects with the centre of the Tralee/Ballybunion Regional Road (R551), then continuing in a north-westerly direction along the centre of that road for 1,192 metres to a point where the road would intersect with a line drawn along the westerly projection of the northern boundary of the existing ESB transformer site, then continuing in a north-easterly direction along the existing field boundary to the centre of the Listowel/Ballybunion Regional Road (R553), then continuing in a northerly direction to the centre of the Local Road (County Road 28), then continuing in a westerly direction along that road for 230 metres, then continuing in a northerly direction to a point where it intersects with the boundary between the Townlands of Dromin and Gortnaskeha, and then continuing in a southerly direction along the western boundary of the Townland of Gortnaskeha to the first-mentioned point.

3. That part of the District Electoral Division of Killehenny comprised in that part of the Townland of Doon East bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) where the Ballybunion/Beale Local Road (County Road 4) intersects the Ballybunion/Asdee Regional Road (R551), then continuing in a north-easterly direction along the centre of that Regional road for 250 metres, then continuing in a southerly direction along the rear boundary of the existing housing development to the boundary of the Townlands of Doon East and Doon West, then continuing in a westerly direction along that boundary to the centre of the Regional Road (R551), and then continuing in a northerly direction along the centre of that road to the first-mentioned point.

PART 6

Description of qualifying resort areas of Louth

Clogherhead

That part of the District Electoral Division of Clogher comprised in the Townland of Clogher and that part of the Townland of Callys-town bounded on the west by the Termonfeckin/Annagassan Local Road (County Road 281) and on the north by the Dunleer/ Clogherhead Regional Road (R166).

PART 7

Description of qualifying resort areas of Mayo

Achill

1. The District Electoral Divisions of Slievemore, Dooega, Achill and Corraun Achill.

2. That part of the District Electoral Division of Newport West comprised in the Townland of Mallanranny.

Westport

1. That part of the District Electoral Division of Westport Urban comprised in the Townlands of Ardmore, Cloonmonad, Cahernamart, Carrownalurgan, Knockranny, Westport Demesne (Urban District), Deerpark East, Carrowbeg and those parts of the Town-lands of Carrowbaun and Killaghoor contained within the administrative area of the urban district of Westport.

2. That part of the District Electoral Division of Westport Rural comprised in Roman Island and the Townland of Rossbeg.

3. That part of the District Electoral Division of Kilmeena comprised in that part of the Townland of Westport Demesne (Rural District) bounded by a line commencing at the point (in this description referred to as “the first-mentioned point”) forming the most north-westerly point of the Townland of Westport Demesne (Urban District), then continuing in a westerly direction for 100 yards, then continuing in a northerly direction for 320 yards, then continuing in a south-easterly direction for 630 yards following the field boundary south of Kennedy’s Wood as far as the administrative boundary of the urban district of Westport and then continuing along that boundary initially in a south-westerly direction to the first-mentioned point.

PART 8

Description of qualifying resort areas of Meath

Bettystown, Laytown and Mosney

1. That part of the District Electoral Division of Julianstown comprised in that part of the Townland of Mornington bounded on the north by a line commencing at the high water mark and continuing in a westerly direction along the northern boundary of Laytown/Bettystown Golf Links to a point where it intersects with the boundary of the Townland of Donacarney Great; and those parts of the Townlands of Betaghstown, Sevitsland, Ministown and Ninch which are situated to the east of the Dublin/Belfast railway line.

2. That part of the District Electoral Division of Julianstown comprised in the Townland of Mosney and that part of the Townland of Briarleas situated to the east of Local Road (County Road 438).

PART 9

Description of qualifying resort areas of Sligo

Enniscrone

1. That part of the District Electoral Division of Kilglass comprised in the Townlands of Carrowhubbock North, Carrowhubbock South, Frankford, Kinard and Trotts.

2. That part of the District Electoral Division of Castleconnor West comprised in the Townlands of Bartragh, Carrowcardin, Muckduff and Scurmore.

PART 10

Description of qualifying resort areas of Waterford

Tramore

1. That part of the District Electoral Division of Islandikane comprised in the Townlands of Westtown, Newtown and Cool-nagoppoge.

2. That part of the District Electoral Division of Tramore comprised in the Townlands of Ballycarnane, Monloum, Tramore East, Tramore West, Crobally Upper, Crobally Lower, Tramore Intake and including the land bounded on the west by the Townlands of Tramore West, Crobally Upper and Tramore Intake (part b), on the north by the Townlands of Ballinattin and Tramore Intake (part a), on the east by a line running in a south-easterly direction from Tramore Intake (part a) along the centre of the embankment to the Townland of Tramore Burrow and continuing in that direction as far as the high water mark, and on the south by the high water mark.

PART 11

Description of qualifying resort areas of Wexford

Courtown

1. That part of the District Electoral Division of Courtown comprised in the Townlands of Courtown and Ballinatray Lower.

2. That part of the District Electoral Division of Ardamine comprised in the Townlands of Ballinatray Upper, Seamount, Middletown, Parknacross and Glen (Richards).

PART 12

Description of qualifying resort areas of Wicklow

Arklow

1. The administrative area of the urban district of Arklow.

2. That part of the District Electoral Division of Arklow Rural comprised in the Townlands of Clogga and Askintinny.

3. That part of the District Electoral Division of Kilbride comprised in the Townlands of Seabank and Johnstown South.