Schedule 8B

[Section 372AW]

Description of Qualifying Mid-Shannon areas

Overview

This Schedule sets out the qualifying mid-Shannon areas for the purposes of the mid-Shannon Corridor Tourism Infrastructure Investment Scheme which is contained in Chapter 12 of Part 10. Under that scheme, capital allowances are available for the construction and refurbishment of certain registered holiday camps and certain other tourism infrastructure facilities. The qualifying areas involved are certain District Electoral Divisions in the counties of Clare, Galway, Offaly, Roscommon, Tipperary and Westmeath which are listed in the respective parts of the Schedule. The schedule has 6 Parts.

Part 1 lists the qualifying mid-Shannon areas of Clare;

Part 2 lists the qualifying mid-Shannon areas of Galway;

Part 3 lists the qualifying mid-Shannon areas of Offaly;

Part 4 lists the qualifying mid-Shannon areas of Roscommon;

Part 5 lists the qualifying mid-Shannon areas of Tipperary;

Part 6 lists the qualifying mid-Shannon areas of Westmeath.

Relevant Date: Finance Act 2021