372BA Qualifying streets

Summary

This section empowers the Minister for Finance, on the recommendation of the Minister for the Environment and Local Government, to designate by order certain streets to be qualifying streets for one or more of the reliefs provided for in the Chapter or in Chapter 11. Additionally, the section empowers the Minister to confine incentives in relation to commercial premises to those used essentially for the retailing or supply of local goods and services. Orders will prescribe in relation to each street the period in which the scheme is to operate. No such period may commence before 6 April 2001 or end after 31 December 2004. In certain circumstances the 31 December 2004 date is extended to 31 December 2006 or to 31 July 2008.

Details

Designation process – making of orders

(1) The Minister for Finance, on the recommendation of the Minister for the Environment and Local Government (which recommendation takes account of proposals submitted by a local authority), may make an order directing that —

• (1)(a) a street described in the order is to be a qualifying street for the purposes of one or more sections of the Chapter or of Chapter 11,
• (1)(b) if the street is to be a qualifying street for the purposes of section 372D (which provides relief for the construction or refurbishment of commercial premises) the order must provide that the categories of building or structure mentioned in subsection (2) may not be a qualifying premises within the meaning of section 372D, and
• (1)(ba) if the street is to be a qualifying street for the purposes of section 372AP (which provides relief for rented residential accommodation) the order can provide that the section applies in relation to construction, conversion or refurbishment, as appropriate.

Qualifying period – qualifying streets (LOTS)

The order will specify the qualifying period for availing of the reliefs covered by the order. No such period may commence before 6 April 2001.

(1)(bb) The latest date that may appear in orders designating streets for commercial and industrial incentives under this Chapter (Chapter 7 of Part 10) is 31 December 2004 or, where section 372A(1B) applies, 31 December 2006. [NB: The 31 December 2006 date is, subject to a commencement order, further extended to 31 July 2008 by section 30 FA 2006 – provided that the conditions of section 372A(1B) and (3) are satisfied.]

(1)(c) The latest date that may appear in orders designating streets for residential incentives under Chapter 11 of Part 10 is 31 December 2004 or, where section 372AL(1A) applies, 31 December 2006. Where section 372AL(1A) and (3) apply, the final date is extended to 31 July 2008.

Commercial buildings: non-qualification of certain types

(2) The types of commercial premises referred to in subsection (1)(b) are specified viz.

• commercial premises other than those in use for retailing goods or providing services within the State,
• commercial premises in use as offices,
• commercial premises in use for mail order or financial services.

An order must provide that these types of building or structure may not be a qualifying premises within the meaning of section 372D.

Power to amend or revoke an order

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

Laying of orders

(3) Orders made designating streets as qualifying streets must be laid before Dáil Éireann in the normal way.

Accord with Living over the Shop circular

(4) Relief under this Chapter or Chapter 11 of this Part will be available only where the relevant local authority certifies that the construction, conversion or refurbishment involved is consistent with the aims, objectives and criteria laid down in the Department of Environment and Local Government circular UR 43A dated 13 September 2000, or in any circular amending paragraph 6 of that circular in relation to street lengths.

Relevant Date: Finance Act 2021