Revenue Precedent

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Revenue Precedents

Is it possible to claim capital allowances in respect of listed holiday homes whether these are single holiday homes or a group of holiday homes even where the holiday homes are not registered as a holiday cottage scheme with Bord Failte? Tourist accommodation facilities listed under Section 9, Tourist Traffic Act 1957 come within the definition of qualifying tourism facilities in section 353 Taxes Consolidation Act 1997. Single homes or groups of houses which are not registered under Part III of the Tourist Traffic Act 1939 are capable of being listed, provided that they meet with the neccessary standards and criteria laid down by the Bord Failte. The question of what is, or is not, listed is of course a matter for Bord Failte. IT953021

The Department of Environment and Local Government has issued guidelines on residential development in urban renewal designated areas requiring a certain floor area . Bord Failte have their own separate requirements for floor area for tourist accommodation facilities. Which of the above guidelines should be followed in deciding floor area for residential properties in the Scheme for Renewal and Improvement of Certain Resort Areas? The question of the floor area of a particular unit is dependent on the nature of the claim in respect of that unit. If capital allowances are being claimed by virtue of section 353 Taxes Consolidation Act 1997, it is the floor area requirement of Bord Failte for listing which must be complied with. If rented residential accommodation reliefs under section 356, 357 or 358 Taxes Consolidation Act 1997 (whichever section is appropriate) are being claimed, it is the floor area requirements of those sections which must be complied with. T953024

Qualifying premises for the purposes of section 353 Taxes Consolidation Act 1997 means, inter alia, a building in use for the purposes of the operation of one or more qualifying tourism facilities. Qualifying tourism facilities means tourist accommodation facilities .....specified in a list published under section 9 of the Tourist Traffic Act, 1957. Where the premises are only partly in use for letting to tourists or where they are let to persons other than tourists will the amount of the allowances be restricted? Once the conditions for listing continue to be satisfied and the premises continues to be listed, the allowances will continue to be available. Non-tourist lettings during the months not advertised in the Self-Catering Guide will not debar the premises once none of the lettings are for more than two consecutive calendar months at any one time or for more than six months in any calendar year. The quantum of the available allowance are not restricted where there are any such non-tourist lettings. IT953028

In the case of qualifying tourism facilities which are Bed and Breakfasts, is expenditure incurred on the private element disallowed? No. IT963513

Retail outlets located in the same building as a holiday complex and with access only from within the complex (i.e. no street access) are considered eligible. In other words, a shop which is only accessible from within the holiday complex and presumably frequented predominately by the users of the holiday complex will qualify. GD95.022