Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 9
Park and ride facilities and certain related developments
372U Interpretation (Chapter 9).
(1) In this Chapter—
“guidelines” means, subject to subsection (2), guidelines in relation to—
(a) the location, development and operation of park and ride facilities,
(b) the development of commercial activities located at qualifying park and ride facilities, and
(c) the development of certain residential accommodation located at certain qualifying park and ride facilities,
issued by the Minister for the Environment and Local Government following consultation with the Minister for Public Enterprise and with the consent of the Minister for Finance;
“park and ride facility” means—
(a) a building or structure served by a bus or train service, in use for the purpose of providing, for members of the public generally, intending to continue a journey by bus or train and without preference for any particular class of person and on payment of an appropriate charge, parking space for mechanically propelled vehicles, and
(b) any area under, over or immediately adjoining the building or structure to which paragraph (a) refers on which a qualifying premises (within the meaning of [4]>section 372W, 372X or section 372Y<[4][4]>section 372W or 372AK<[4]) is or is to be situated;
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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 park and ride facility” means a park and ride facility in respect of which the relevant local authority, in consultation with such other agencies as may be specified in the guidelines, gives a certificate in writing to the person constructing or refurbishing such a facility stating that it is satisfied that the facility complies with the criteria and requirements laid down in the guidelines;
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“qualifying period” means the period commencing on the 1st day of July, 1999, and ending on the 30th day of June, 2002;
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“qualifying period” means the period commencing on 1 July 1999 and ending on [6]>30 June 2004<[6][6]>31 December 2004<[6];
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“qualifying period” means the period commencing on 1 July 1999 and ending on—
(a) 31 December 2004, or
(b) where subsection (1A) applies, [9]>31 July 2006;<[9][9]>31 December 2006, or<[9]
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(c) where subsections (1A) and (3) apply, 31 July 2008;
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“the relevant local authority”, in relation to the construction or refurbishment of a park and ride facility or a qualifying premises within the meaning of section 372W [5]>or the construction of a qualifying premises within the respective meanings assigned in sections 372X and 372Y<[5], means—
(a) in respect of the county boroughs of Cork, Dublin, Galway, Limerick and Waterford, the corporation of the borough concerned,
(b) in respect of the administrative counties of Clare, Cork, Dún Laoghaire-Rathdown, Fingal, Galway, Kildare, Kilkenny, Limerick, Meath, South Dublin, Waterford and Wicklow, the council of the county concerned,
(c) an urban district council situated in the administrative county of Kildare, Meath or Wicklow,
in whose functional area the park and ride facility is situated.
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(1A) This subsection shall apply, 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) For the purposes of this Chapter, and without prejudice to the generality of the meaning of the guidelines referred to in subsection (1), the guidelines may include provisions in relation to all or any one or more of the following:
(a) the criteria for determining the suitability of a site as a location for a park and ride facility,
(b) the conditions to apply in relation to the provision of transport services to and from a park and ride facility, including provision for a formal agreement between a transport service provider and a park and ride facility operator where these functions are discharged by separate persons,
(c) the hours of operation of a park and ride facility and the level and structure of charges to be borne by members of the public in respect of parking and the use of transport services to or from a park and ride facility,
(d) the minimum number of vehicle parking spaces to be provided in a park and ride facility,
(e) the proportion of parking space, if any, in a park and ride facility which may, subject to any necessary conditions, be allocated for purposes connected with any commercial or residential development at a park and ride facility,
(f) the requirements to apply in relation to the development and operation of commercial activities, if any, at a park and ride facility, including requirements necessary to ensure that those activities do not have an adverse effect on the development and operation of the park and ride facility, and
(g) the requirements to apply in relation to the provision of residential accommodation, if any, at a park and ride facility, including requirements necessary to ensure that such accommodation does not have an adverse effect on the development and operation of the park and ride facility.
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(3) This subsection shall apply in relation to the construction or refurbishment of a building or structure which is a qualifying park and ride facility or a qualifying premises (within the meaning of section 372W(1)) where—
(a) the person who is constructing or refurbishing 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, and
(b) the person referred to in paragraph (a) or, where 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.
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Inserted by FA02 s23(1)(e)(i)(I). Shall apply as respects expenditure incurred on or after 7 February 2002.
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Substituted by FA02 s23(1)(e)(i)(II). Shall apply as respects expenditure incurred on or after 7 February 2002.