Taxes Consolidation Act, 1997 (Number 39 of 1997)

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372ABQualifying areas.

(1) The Minister for Finance may, on the recommendation of the Minister for the Environment and Local Government (which recommendation shall take into consideration a Town Renewal Plan submitted by a local authority to that Minister in respect of an area identified by it), by order direct that—

(a) the area or areas described (being wholly located within the boundaries of the area to which the Town Renewal Plan relates) in the order shall be a qualifying area for the purposes of one or more sections of ~~^[3]>this Chapter^<[3]~~^[3]>this Chapter or Chapter 11 of this Part^<[3],

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(b) where such an area or areas is or are to be a qualifying area for the purposes of section 372AD, one or both of the categories of building or structure mentioned in subsection (2) shall or shall not be a qualifying premises within the meaning of that section and where such an area or areas is or are to be a qualifying area for the purposes of ~~^[4]>section 372AH^<[4]~~^[4]>section 372AR^<[4], that area or those areas may be a qualifying area for the purposes of the construction of, or, as the case may be, the refurbishment of a qualifying premises within the meaning of that section, and
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(b) where such an area or areas is or are to be a qualifying area—

(i) for the purposes of section 372AC, that area or those areas shall be a qualifying area for the purposes of one or more of the following—

(I) the construction,

(II) the refurbishment, and

(III) the refurbishment of the facade,

of a building or structure to which that section applies,

(ii) for the purposes of section 372AD—

(I) one or more of the categories of building or structure mentioned in subsection (2) shall or shall not be a qualifying premises within the meaning of that section, and

(II) that area or those areas shall be a qualifying area for the purposes of either or both the construction of, and the refurbishment of, a qualifying premises within the meaning of that section,

and

(iii) for the purposes of section 372AR, that area or those areas may be a qualifying area for the purposes of one or more of the following—

(I) the construction of,

(II) the conversion into,

(III) the refurbishment (within the meaning of Chapter 11 of this Part) of, and

(IV) the refurbishment (within the meaning of Chapter 11 of this Part) of the facade of,

a qualifying premises (within the meaning of that Chapter),

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(ba) where such an area or areas is or are to be a qualifying area for the purposes of section 372AP, that section shall apply in relation to that area or those areas in so far as that section relates to one or more of the following:

(i) expenditure incurred on the construction of a house,

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(ii) conversion expenditure incurred in relation to a house, and

(iii) refurbishment expenditure incurred in relation to a house,
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(ii) conversion expenditure incurred in relation to a house,

(iii) refurbishment expenditure incurred in relation to a house, and

(iv) refurbishment expenditure incurred in relation to the facade of a house,

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(c) as respects any such area so described in the order, the definition of “qualifying period” in section 372AA ^[6]>and section 372AL^<[6] shall be construed as a reference to such period as shall be specified in the order in relation to that area; but no such period specified in the order shall commence before—

(i) in the case of sections 372AC and 372AD, ~~^[13]>the day referred to in paragraph (a) of the definition of “qualifying period” in section 372AA^<[13]~~^[13]>6 April 2001^<[13], and

(ii) in the case of ~~^[7]>sections 372AE, 372AF, 372AG, 372AH and 372AI^<[7]~~^[7]>any provision of Chapter 11 of this Part^<[7], 1 April 2000,

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or end after~~^[2]>31 March 2003^<[2]~~^[2]>31 December 2003^<[2].
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or end after 31 December 2004, or—

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(I) in the case of sections 372AC and 372AD where section 372AA(1A) applies, end after 31 July 2006, and
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(I) in the case of sections 372AC and 372AD—

(A) where subsection (1A) of section 372AA applies, end after 31 December 2006, or

(B) where subsections (1A) and (3) of section 372AA apply, end after 31 July 2008,

and

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(II) in the case of any provision of Chapter 11 of this Part where section 372AL(1A) applies, end after 31 July 2006.
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(II) in the case of any provision of Chapter 11 of this Part—

(A) where subsection (1A) of section 372AL applies, end after 31 December 2006, or

(B) where subsections (1A) and (3) of section 372AL apply, end after 31 July 2008.

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(2) The categories of building or structure referred to in subsection (1)(b) shall be—

(a) buildings or structures in use as offices, and

(b) any other buildings or structures and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their construction or refurbishment relates to the construction or refurbishment of buildings or structures to which paragraph (a) relates.
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(2) The categories of building or structure referred to in subsection (1)(b)(ii)(I) shall be—

(a) buildings or structures in use as offices,

(b) any other buildings or structures and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their construction or refurbishment relates to the construction or refurbishment of buildings or structures in use as offices,

(d) the facade of a building or structure or part of a building or structure referred to in paragraph (b).

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(2A) The power to make an order under subsection (1) includes the power to amend or revoke the order.

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(3) Every order made by the Minister for Finance under subsection (1) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

(4) Notwithstanding an order under subsection (1), the granting of relief by virtue of any provision of ~~^[8]>this Chapter^<[8]~~^[8]>this Chapter or Chapter 11 of this Part^<[8] shall be subject to such other requirements as may be specified in or under the Act referred to in section 372AA(2).