IE
S.I. No. 600/2004 - Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Liberties/Coombe, Dublin) Order 2004
Table of Provisions (6)
Statutory Text (6 Articles)
1. This Order may be cited as the Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Liberties/Coombe, Dublin) Order 2004.
2. (1) In this Order —
“Act” means the
Taxes Consolidation Act 1997
(No. 39 of 1997);
“classification” shall be construed in accordance with Schedule 3.
(2) A classification set out in column (1) of Schedule 3 shall be construed by reference to the matter in column (3) of that Schedule opposite the mention of the classification concerned.
(3) In this Order —
(a) a reference to a Schedule is to a Schedule to this Order, unless it is indicated that reference to some other Order or enactment is intended, and
(b) a reference to a paragraph is a reference to a paragraph of the provision in which the reference occurs, unless indicated that reference to some other provision is intended.
3. (1) Subject to paragraphs (2) and (3), the areas specified in Schedule 1, being areas marked on the map of parts of the City of Dublin annexed to this Order, (thereon marked as Map 1) (which areas are shaded pink and delineated with a red line on that map and are within the boundary of the area to which the Liberties/Coombe Integrated Area Plan relates) are, as respects the buildings and structures within such areas, designated as qualifying areas pursuant to section 372B of the Act.
(2) Subject to paragraph (3), the designation of the areas designated by paragraph (1) shall apply only for the purposes of the sections of the Act specified in column (3) of Part 1 of Schedule 2 opposite the mention of the areas concerned.
(3) The designation of the areas referred to in paragraphs (1) and (2) shall apply only in respect of the classification of —
(a) the purposes,
(b) the categories of building or structure, or
(c) the type of expenditure
specified in column (4) of Part 1 of Schedule 2 opposite the mention of the section concerned of the Act at that reference number.
4. (1) Subject to paragraphs (2) and (3), the entire of the area to which the Liberties/Coombe Integrated Area Plan relates, which area is delineated with a blue line on the map of parts of the City of Dublin annexed to this Order, (thereon marked as Map 2) is, as respects the buildings and structures within such area, designated as a qualifying area pursuant to section 372B of the Act.
(2) Subject to paragraph (3), the designation of the area designated as a qualifying area by paragraph (1) shall apply only for the purposes of the sections of the Act specified in column (3) of Part 2 of Schedule 2 opposite the mention of the area concerned.
(3) The designation of the area referred to in paragraphs (1) and (2) shall apply only in respect of the classification of —
(a) the purposes,
(b) the categories of building or structure, or
(c) the type of expenditure
specified in column (4) of Part 2 of Schedule 2 opposite the mention of the section concerned of the Act at that reference number.
5. (1) The qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects sections 372C and 372D, be construed as a reference to the period commencing on 1 July 1999 and ending on 31 December 2002, or where section 372A(1A) applies, ending on 31 July 2006.
(2) The qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects section 372AR, be construed as a reference to the period commencing on 1 March 1999 and ending on 31 December 2002, or where section 372AL(2) applies, ending on 31 July 2006.
(3) Subject to paragraphs (4) and (5), the qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects section 372AP, be construed as a reference to the period commencing on 1 March 1999 and ending on 31 December 2002, or where section 372AL(2) applies, ending on 31 July 2006.
(4) Subject to paragraph (5), the qualifying period relating to the areas designated as qualifying areas by this Order shall, as respects section 372AP, and classifications of expenditure 9A and 9B, (which relate to that section) be construed as a reference to the period —
(a) commencing on 5 December 2001 and ending on 31 December 2002, or where section 372AL(2) applies, ending on 31 July 2006,
(b) where subsection (9) or (10) of section 372AP applies, commencing on 1 March 1999 and ending on 31 December 2002, or where section 372AL(2) applies, ending on 31 July 2006.
(5) Paragraph (4)(b) shall not apply unless —
(a) a contract for the purchase of the house had not been evidenced in writing by any person prior to 5 December 2001, but
(b) a contract for the purchase of the house was evidenced in writing on or before 1 September 2002.
SCHEDULE 1
(Areas designated as qualifying areas for purposes specified in Part 1 of Schedule 2)
Areas A1, A2, A3, A4, A5, A6, A7, A8, A9, A10, A11, A12, A13, A14, A15, A16, A17, A18, A19, A20, A21, A21A, B1, B2, B3, B4, B5, B6, B7, B8, B9, B10, B11, B12, B13, B14, B15, C1, C2, C3, C4, C5, C6, C7, C8, C9, C10, C11, C12, C13, C14, C15, C16, C17, C18, D1, D2, D3, D4, D5, D6, D7, D8, D8A, D9, D10, D11, D12, D13, D14, D15, D16, D17, E1, E2, E3, E4, E5, E6, E7, E8, E9, E10, E11, E12, E13, E13A, E14, E15, E16, F1, F2, F3, F4, F5, F6, F7, F8, F9 & F10.
SCHEDULE 2
Part 1
Reference Number
Area Reference (2)
Provision of Act for which area designated
Classification (4)
(1)
(3)
1.
Area A1
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
2.
Area A2
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
3.
Area A3
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
4.
Area A4
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
5.
Area A5
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
6.
Area A6
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
7.
Area A7
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
8.
Area A8
Section 372D
3A, 3B
Section 372AR
6
Section 372AP
7B
9.
Area A9
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
10.
Area A10
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
11.
Area A11
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
12.
Area A12
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
13.
Area A13
Section 372D
2A, 2B, 3A, 3B
14.
Area A14
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
15.
Area A15
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
16.
Area A16
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
17.
Area A17
Section 372D
2A, 2B, 3A, 3B
18.
Area A18
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
19.
Area A19
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
20.
Area A20
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5, 6
Section 372AP
7B
Section 372AP
9A
21.
Area A21
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
22.
Area A21A
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
23.
Area B1
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
24.
Area B2
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5, 6
Section 372AP
7B
Section 372AP
9A
25.
Area B3
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
26.
Area B4
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5, 6
Section 372AP
7B
Section 372AP
9A
27.
Area B5
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5, 6
Section 372AP
7B
Section 372AP
9A
28.
Area B6
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5, 6
Section 372AP
9A, 9B
29.
Area B7
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
30.
Area B8
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
31.
Area B9
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
32.
Area B10
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
33.
Area B11
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
34.
Area B12
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
35.
Area B13
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
36.
Area B14
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
37.
Area B15
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
38.
Area C1
Section 372AR
5
Section 372AP
9A
39.
Area C2
Section 372AR
5, 6
Section 372AP
7B
Section 372AP
9A
40.
Area C3
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
5
Section 372AP
9A
41.
Area C4
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
5
Section 372AP
9A
42.
Area C5
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
5
Section 372AP
9A
43.
Area C6
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
5
Section 372AP
9A
44.
Area C7
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
5
Section 372AP
9A
45.
Area C8
Section 372AR
6
Section 372AP
7B
46.
Area C9
Section 372AR
5
Section 372AP
9A
47.
Area C10
Section 372AR
5
Section 372AP
9A
48.
Area C11
Section 372AR
5
Section 372AP
9A
49.
Area C12
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
50.
Area C13
Section 372AR
6
Section 372AP
7B
51.
Area C14
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
6
Section 372AP
7B
52.
Area C15
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
5
Section 372AP
9A
53.
Area C16
Section 372AR
5
Section 372AP
9A
54.
Area C17
Section 372AR
6
Section 372AP
7B
55.
Area C18
Section 372AR
5
Section 372AP
9A
56.
Area D1
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
57.
Area D2
Section 372D
3A, 3B
58.
Area D3
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
59.
Area D4
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
60.
Area D5
Section 372AR
5
Section 372AP
9A
61.
Area D6
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
62.
Area D7
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
63.
Area D8
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
64.
Area D8A
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
65.
Area D9
Section 372D
3A, 3B
Section 372AR
6
Section 372AP
7B
66.
Area D10
Section 372D
3A, 3B
Section 372AR
6
Section 372AP
7B
67.
Area D11
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
68.
Area D12
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
69.
Area D13
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
70.
Area D14
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
71.
Area D15
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
72.
Area D16
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
73.
Area D17
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
74.
Area E1
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
75.
Area E2
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
76.
Area E3
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
77.
Area E4
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
78.
Area E5
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
79.
Area E6
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
80.
Area E7
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
81.
Area E8
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
82.
Area E9
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
83.
Area E10
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
84.
Area E11
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
85.
Area E12
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
86.
Area E13
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
87.
Area E13A
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
88.
Area E14
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
89.
Area E15
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
90.
Area E16
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
91.
Area F1
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
92.
Area F2
Section 372D
2A, 2B, 3A, 3B
Section 372AR
5
Section 372AP
9A
93.
Area F3
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
94.
Area F4
Section 372C
4
Section 372AR
5
Section 372AP
9A
95.
Area F5
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
96.
Area F6
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
5
Section 372AP
9A
97.
Area F7
Section 372D
2A, 2B, 3A, 3B
Section 372AR
6
Section 372AP
7B
98.
Area F8
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Section 372AR
6
Section 372AP
7B
99.
Area F9
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
100.
Area F10
Section 372D
2A, 2B, 3A, 3B
Section 372C
4
Part 2
Reference Number
Area Reference
Provision of Act for which area designated
Classification
(1)
(2)
(3)
(4)
1.
Area designated by Article 4
(entire area of Liberties/Coombe I.A.P.)
Section 372AR
6
SCHEDULE 3
(Explanation of Classifications in column (4) of Schedule 2)
Classification
Section of Act
Purpose, category or type of expenditure to which classification relates
(1)
(2)
(3)
1A
Section 372D
The construction of multi-storey car parks.
1B
Section 372D
The refurbishment of multi-storey car parks.
2A
Section 372D
The construction of buildings or structures which consist of office accommodation.
2B
Section 372D
The refurbishment of buildings or structures which consist of office accommodation.
2C
Section 372D
The refurbishment of the facade of a building or structure or part of a building or structure which consists of office accommodation.
3A
Section 372D
The construction of buildings or structures other than multi-storey car parks and offices, and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their construction relates to the construction of office accommodation.
3B
Section 372D
The refurbishment of buildings or structures other than multi-storey car parks and offices, and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on their refurbishment relates to the refurbishment of office accommodation.
3C
Section 372D
The refurbishment of the facade of a building or structure or a part of a building or structure other than a multi-storey car park or office, and in respect of which not more than 10 per cent of the capital expenditure incurred in the qualifying period on its refurbishment relates to the refurbishment of office accommodation.
4
Section 372C
The construction or refurbishment of a building or structure to which section 372C applies.
5
Section 372AR
The construction of a qualifying premises within the meaning of Chapter 11 of Part 10 of the Act.
6
Section 372AR
The conversion into, or the refurbishment of, a qualifying premises within the meaning of Chapter 11 of Part 10 of the Act.
7A
Section 372AP
Expenditure incurred on the construction of a house.
7B
Section 372AP
Conversion expenditure or refurbishment expenditure incurred in relation to a house.
9A
Section 372AP
Expenditure incurred on the construction of a house, but only in so far as it relates to expenditure incurred on the construction of a house —
(a) on or after 5 December 2001, or
(b) where subsection (9) or (10) of section 372AP applies, prior to that date, but only if —
(i) a contract for the purchase of the house had not been evidenced in writing by any person prior to that date, but
(ii) a contract for the purchase of the house is evidenced in writing on or before 1 September 2002.
9B
Section 372AP
Conversion expenditure or refurbishment expenditure incurred on a house, but only in so far as it relates to such expenditure incurred —
(a) on or after 5 December 2001, or
(b) where subsection (9) or (10) of section 372AP applies, prior to that date, but only if —
(i) a contract for the purchase of the house had not been evidenced in writing by any person prior to that date, but
(ii) a contract for the purchase of the house is evidenced in writing on or before 1 September 2002.
GIVEN under my Official Seal,
24th of September 2004.
Charlie McCreevy
Minister for Finance.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation).
This order provides for the designation of certain areas in Liberties/Coombe, Dublin as qualifying areas for the purposes of the Urban Renewal Scheme.
Under this scheme relief is available in respect of expenditure incurred in the qualifying period on the construction or refurbishment of certain industrial and commercial buildings or structures located in qualifying areas. Relief is also available for expenditure incurred in the qualifying period on the construction, conversion or refurbishment of residential accommodation which is situated in such areas. The relief(s) which apply in relation to each area and the qualifying period which applies in relation to each relief is as specified in this order. The numbering system used in the order in relation to classifications of expenditure etc. follows closely the numbering system used in the booklet “Incentives Recommended by Expert Panel on Urban Renewal” previously issued by the Department of the Environment, Heritage and Local Government.
The incentives, which were originally introduced in the
Finance Act 1998
, are now contained in Chapters 7 and 11 of Part 10 of the
Taxes Consolidation Act 1997
.
Notwithstanding this Order, by virtue of section 372B(4) of the
Taxes Consolidation Act 1997
and
section 11
of the
Urban Renewal Act 1998
, no relief from income tax or corporation tax may be granted under the Urban Renewal Scheme in respect of the construction, conversion or refurbishment of a building, structure or house within a qualifying area unless the relevant local authority, in whose functional area the qualifying area is located, has certified that the construction, conversion or refurbishment is consistent with the objectives of the Integrated Area Plan in relation to that area.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 372B (as amended by
section 26
of the
Finance Act 2004
(No. 8 of 2004)), of the
Taxes Consolidation Act 1997
(No. 39 of 1997), the Minister for the Environment, Heritage and Local Government having made a recommendation to me pursuant to that section, hereby order as follows