Taxes Consolidation Act, 1997 (Number 39 of 1997)
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372AL Qualifying period.
(1) For the purposes of this Chapter, “qualifying period”, in relation to—
(a) a qualifying urban area, means, subject to section 372B, the period commencing on 1 August 1998 and ending on—
(i) 31 December 2002, or
(ii) where subsection (2) applies, [6]>31 December 2004<[6][13]>[6]>31 July 2006<[6]<[13][13]>31 December 2006<[13],
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(iii) where subsections (2) and (3) apply, 31 July 2008,
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(b) a qualifying street, means, subject to section 372BA, the period commencing on 6 April 2001 [7]>and ending on 31 December 2004<[7][7]>and ending on 31 December 2004 or, where subsection (1A) applies, [16]>ending on 31 July 2006<[16]<[7][16]>ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008<[16],
(c) a qualifying rural area, means—
(i) for the purposes of sections 372AP and (in so far as it relates to that section) section 372AS, the period commencing on 1 June 1998 [8]>and ending on 31 December 2004<[8][8]>and ending on 31 December 2004 or, where subsection (1A) applies, [17]>ending on 31 July 2006<[17]<[8][17]>ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008<[17], and
(ii) for the purposes of section 372AR and (in so far as it relates to that section) section 372AS, the period commencing on 6 April 1999 [8]>and ending on 31 December 2004<[8][8]>and ending on 31 December 2004 or, where subsection (1A) applies, [17]>ending on 31 July 2006<[17]<[8][17]>ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008<[17],
(d) the site of a qualifying park and ride facility, means the period commencing on 1 July 1999 [9]>and ending on<[9] [2]>30 June 2004<[2][9]>[2]>31 December 2004<[2]<[9][9]>and ending on 31 December 2004 or, where subsection (1A) applies, [18]>ending on 31 July 2006<[18]<[9][18]>ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008<[18],
(e) a qualifying town area, means, subject to section 372AB, the period commencing on 1 April 2000 [10]>and ending on<[10] [3]>31 December 2003<[3][10]>[3]>31 December 2004<[3]<[10][10]>and ending on 31 December 2004 or, where subsection (1A) applies, [19]>ending on 31 July 2006<[19]<[10][19]>ending on 31 December 2006 or, where subsections (1A) and (3) apply, ending on 31 July 2008<[19],
(f) a qualifying student accommodation area, means the period commencing on 1 April 1999 and ending on—
(i) 31 March 2003, or
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(ii) 30 September 2005, in relation to a building the site of which is wholly within such an area, where an application for planning permission, in so far as it is required, for the construction, conversion or, as the case may be, refurbishment of the building was received by a planning authority on or before [4]>30 September 2003<[4][4]>31 December 2004<[4],
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(ii) where subsection (1A) applies, [20]>31 July 2006.<[20][20]>31 December 2006, or<[20]
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(iii) where subsections (1A) and (3) apply, 31 July 2008,
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and
(g) a special specified building, means the period [22]>commencing on 6 April 2001<[22][22]>commencing on 6 April 2001 and ending on 31 July 2008<[22].
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(1A) This subsection shall apply, as respects expenditure incurred on the construction, conversion or, as the case may be, 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, conversion 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, conversion 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, conversion 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) [5]>(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, converting or, as the case may be, refurbishing a building or part of a building, the site of which is wholly within a qualifying urban area, stating that it is satisfied that not less than 15 per cent of the total cost of constructing, converting or refurbishing the building or the part of the building, as the case may be, and the site thereof had been incurred on or before 31 December 2002.<[5][5]>(a) This subsection shall apply where—<[5]
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(i) the relevant local authority gives a certificate in writing on or before 30 September 2003, to the person constructing, converting or, as the case may be, refurbishing a building or part of a building, the site of which is wholly within a qualifying urban area, stating that it is satisfied that not less than 15 per cent of the total cost of constructing, converting or refurbishing the building or the part of the building, 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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(3) This subsection shall apply in relation to the construction, conversion or refurbishment of a building or part of a building which fronts on to a qualifying street or the site of which is wholly within a tax incentive area where—
(a) the person who is constructing, converting or, as the case may be, refurbishing the building or the part of the building has, on or before 31 December 2006, carried out work to the value of not less than 15 per cent of the actual construction, conversion or, as the case may be, refurbishment costs of the building or the part of the building, and
(b) the person referred to in paragraph (a) or, where the building or the part of the building is sold by that person, the person who is claiming a deduction under section 372AP or under section 372AR, as the case may be, can show that the condition in paragraph (a) was satisfied.
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