Taxes Consolidation Act, 1997 (Number 39 of 1997)
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CHAPTER 7
Qualifying areas
372A Interpretation and application (Chapter 7).
(1) In this Chapter—
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“existing building” means a building or structure which—
(a) fronts on to a qualifying street, and
(b) existed on 13 September 2000;
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“facade”, in relation to a building or structure or part of a building or structure, means the exterior wall of the building or structure or, as the case may be, the part of the building or structure which fronts on to a street;
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“lease”, “lessee”, “lessor”, “premium” and “rent” have the same meanings respectively as in Chapter 8 of Part 4;
“market value”, in relation to a building, structure or house, means the price which the unencumbered fee simple of the building, structure or house would fetch if sold in the open market in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the building, structure or house, less the part of that price which would be attributable to the acquisition of, or of rights in or over, the land on which the building, structure or house is constructed;
“multi-storey car park” means a building or structure consisting of 2 or more storeys wholly or mainly in use for the purpose of providing, for members of the public generally without preference for any particular class of person, on payment of an appropriate charge, parking space for mechanically propelled vehicles;
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“necessary construction”, in relation to an existing building, means one or more of the following:
(a) construction of an extension to the building which does not exceed 30 per cent of the floor area of the building immediately before expenditure on the construction, conversion or refurbishment of the building was incurred, where such extension is necessary for the purposes of facilitating access to, or providing essential facilities in, one or more qualifying premises within the meaning of [14]>section 372F or 372I<[14][14]>Chapter 11 of this Part<[14],
(b) construction of an additional storey or additional storeys to the building which was or were, as the case may be, necessary for the restoration or enhancement of the streetscape, or
(c) construction of a replacement building;
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“property developer” means a person carrying on a trade which consists wholly or mainly of the construction or refurbishment of buildings or structures with a view to their sale;
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“qualifying area” means an area or areas specified as a qualifying area under section 372B;
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“qualifying period” means, subject to section 372B, the period commencing on the 1st day of August, 1998, and ending on the [3]>31st day of July, 2001;<[3][3]>31 December 2002;<[3]
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“qualifying period” means—
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(a) subject to section 372B and in relation to a qualifying area, the period commencing on 1 August 1998 and ending on 31 December 2002, and
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(a) subject to section 372B and in relation to a qualifying area, the period commencing on 1 August 1998 and ending on—
(i) 31 December 2002, or
(ii) where subsection (1A) applies, [20]>31 December 2004<[20][23]>[20]>31 July 2006<[20],<[23][23]>31 December 2006, or<[23]
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(iii) where subsections (1A) and (3) apply, 31 July 2008,
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and
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(b) subject to 372BA and in relation to a qualifying street, the period commencing on 6 April 2001 and ending on 31 December 2004;
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(b) subject to section 372BA and in relation to a qualifying street, the period commencing on 6 April 2001 and ending on—
(i) 31 December 2004, or
(ii) where subsection (1B) applies, [25]>31 July 2006;<[25][25]>31 December 2006, or<[25]
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(iii) where subsections (1B) and (3) apply, 31 July 2008;
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“qualifying street” means a street specified as a qualifying street under section 372BA;
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“refurbishment”, in relation to a building or structure [15]>and other than for the purposes of sections 372H and 372I<[15], means any work of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of [8]>the building or structure.<[8][8]>the building or structure;<[8]
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“replacement building”, in relation to a building or structure which fronts on to a qualifying street, means a building or structure or part of a building or structure, as the case may be, which is constructed to replace an existing building, where—
(a) (i) a notice under subsection (1) of section 3 or an order under subsection (5) of that section, of the Local Government (Sanitary Services) Act, 1964, which required the demolition of the existing building or part of that building, was given or made, as the case may be, on or after 13 September 2000 and before 31 March 2001, and
(ii) the replacement building is consistent with the character and size of the existing building,
or
(b) the demolition of the existing building (being a single storey building) was required for structural reasons, in order to facilitate the construction of an additional storey or additional storeys to the building which was or were, as the case may be, necessary for the restoration or enhancement of the streetscape;
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“relevant local authority” in relation to a street means, in respect of the county boroughs of Cork, Dublin, Galway, Limerick or Waterford, the corporation of the borough in whose functional area the street is situated;
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“relevant local authority” means—
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(a) in relation to a qualifying area, the county council or the city council or the borough council or, where appropriate, the town council, within the meaning of the Local Government Act, 2001, in whose functional area the area is situated, and
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(a) in relation to a qualifying area—
(i) the county council or the city council or the borough council or, where appropriate, the town council, within the meaning of the Local Government Act 2001, in whose functional area the area is situated, or
(ii) the authorised company (within the meaning of section 3(1) of the Urban Renewal Act 1998) which prepared the integrated area plan (within the meaning of that section) in respect of the area,
and
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(b) in relation to a qualifying street, in respect of the cities of Cork, Dublin, Galway, Limerick or Waterford, the city council of the city in whose functional area the street is situated;
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“street” includes part of a street and the whole or part of any road, square, quay or lane.
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(1A)(a) This subsection shall apply where the relevant local authority gives a certificate in writing on or before 30 April 2003, to the person constructing or refurbishing a building or structure or part of a building or structure, the site of which is wholly within a qualifying area, stating that it is satisfied that not less than 15 per cent of the total cost of constructing or refurbishing the building or structure or the part of the building or structure, as the case may be, and the site thereof had been incurred on or before 31 December 2002.
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(1A)(a) This subsection shall apply where—
(i) the relevant local authority gives a certificate in writing on or before 30 September 2003, to the person constructing or refurbishing a building or structure or part of a building or structure, the site of which is wholly within a qualifying area, stating that it is satisfied that not less than 15 per cent of the total cost of constructing or refurbishing the building or structure or the part of the building or structure, as the case may be, and the acquisition of the site thereof had been incurred on or before 30 June 2003, and
(ii) the application for such a certificate is received by the relevant local authority on or before 31 July 2003.
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(b) In considering whether to give a certificate referred to in paragraph (a), the relevant local authority shall have regard only to guidelines issued by the Department of the Environment and Local Government in relation to the giving of such certificates.
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(1B) This subsection shall apply in relation to a qualifying street, as respects capital expenditure incurred on the construction or refurbishment of a building or structure, if—
(a) (i) a planning application (not being an application for outline permission within the meaning of section 36 of the Planning and Development Act 2000), in so far as planning permission is required, in respect of the construction or refurbishment work on the building or structure represented by that expenditure, is made in accordance with the Planning and Development Regulations 2001 to 2003,
(ii) an acknowledgement of the application, which confirms that the application was received on or before 31 December 2004, is issued by the planning authority in accordance with article 26(2) of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001), and
(iii) the application is not an invalid application in respect of which a notice is issued by the planning authority in accordance with article 26(5) of those regulations,
(b) (i) a planning application, in so far as planning permission was required, in respect of the construction or refurbishment work on the building or structure represented by that expenditure, was made in accordance with the Local Government (Planning and Development) Regulations 1994 (S.I. No. 86 of 1994), not being an application for outline permission within the meaning of article 3 of those regulations,
(ii) an acknowledgement of the application, which confirms that the application was received on or before 10 March 2002, was issued by the planning authority in accordance with article 29(2)(a) of the regulations referred to in subparagraph (i), and
(iii) the application was not an invalid application in respect of which a notice was issued by the planning authority in accordance with article 29(2)(b)(i) of those regulations,
or
(c) where the construction or refurbishment work on the building or structure represented by that expenditure is exempted development for the purposes of the Planning and Development Act 2000 by virtue of section 4 of that Act or by virtue of Part 2 of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001) and—
(i) a detailed plan in relation to the development work is prepared,
(ii) a binding contract in writing, under which the expenditure on the development is incurred, is in existence, and
(iii) work to the value of 5 per cent of the development costs is carried out,
not later than 31 December 2004.
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(2) [16]>This Chapter<[16][16]>This Chapter and Chapter 11 of this Part<[16] shall apply [10]>in relation to qualifying areas<[10] if the Oireachtas passes an Act which refers to this Chapter and provides for the renewal of certain urban areas and the submission of plans (to be known as “Integrated Area Plans”) to the Minister for the Environment and Local Government which have been drawn up by local authorities or companies established by local authorities (being local authorities as referred to in such Act) in respect of an area or areas identified by such an authority or company on the basis of criteria prepared by that Minister, including physical and socioeconomic renewal of such an area or areas.
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(3) Subject to paragraphs (a) and (b) of section 270(7), this subsection shall apply in relation to the construction or refurbishment of a building or structure or a part of a building or structure which fronts on to a qualifying street or the site of which is wholly within a qualifying area where—
(a) the person who is constructing or refurbishing the building or structure or the part of the building or structure has, on or before 31 December 2006, carried out work to the value of not less than 15 per cent of the actual construction or, as the case may be, refurbishment costs of the building or structure or the part of the building or structure, and
(b) the person referred to in paragraph (a) or, where the building or structure or the part of the building or structure is sold by that person, the person who is claiming a deduction under Chapter 1 of Part 9 in relation to the expenditure incurred, can show that the condition in paragraph (a) was satisfied, and
(c) in the case of a building or structure or a part of a building or structure the site of which is wholly within a qualifying area where—
(i) a binding contract in writing under which expenditure on the construction or refurbishment of the building or structure or the part of a building or structure is incurred was in existence on or before 31 July 2006, and
(ii) such other conditions, as may be specified in regulations made for the purposes of this subparagraph by the Minister for Finance, have been satisfied; but such conditions shall be limited to those necessary to ensure compliance with the laws of the European Communities governing State aid or with a decision of the Commission of the European Communities as to whether aid to which this subsection relates is compatible with the common market having regard to Article 87 of the European Communities Treaty.
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Substituted by FA02 s23(1)(b)(i)(I). With effect from 10 September 2002 per SI 459 of 2002.
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Substituted by FA02 s23(1)(b)(i)(II). With effect from 10 September 2002 per SI 459 of 2002.
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Substituted by FA04 s26(1)(b)(i)(I). Shall come into operation on the making of an order to that effect by the Minister for Finance. With effect from 24 September 2004 per SI 624 of 2004.
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Substituted by FA04 s26(1)(b)(i)(II). Shall come into operation on the making of an order to that effect by the Minister for Finance. With effect from 24 September 2004 per SI 42 of 2004.
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Inserted by FA04 s26(1)(b)(ii). Shall come into operation on the making of an order to that effect by the Minister for Finance. With effect from 24 September 2004 per SI 42 of 2004.
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Substituted by FA06 s30(1)(a)(i)(I)(A). With effect from 26 June 2006 per SI 327 of 2006.
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Substituted by FA06 s30(1)(a)(i)(II)(A). With effect from 26 June 2006 per SI 327 of 2006.