Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 11
Reliefs for lessors and owner-occupiers in respect of expenditure incurred on the provision of certain residential accommodation
372AK Interpretation (Chapter 11).
In this Chapter—
“certificate of compliance” and “certificate of reasonable cost” shall be construed, respectively, in accordance with section 372AM;
“conversion expenditure” shall be construed in accordance with section 372AN;
“eligible expenditure” shall be construed in accordance with section 372AN;
“existing building” has the same meaning as in section 372A;
“facade”, in relation to a house, means the exterior wall of the house which fronts on to a street;
“guidelines”, in relation to a house the site of which is wholly within the site of a qualifying park and ride facility, has the same meaning as in section 372U;
“house” includes any building or part of a building used or suitable for use as a dwelling and any out-office, yard, garden or other land appurtenant to or usually enjoyed with that building or part of a building;
“lease”, “lessee” and “lessor” have the same meanings, respectively, as in Chapter 8 of Part 4;
“Minister”, except where the context otherwise requires, means the Minister for the Environment and Local Government;
“necessary construction” has the same meaning as in section 372A and any reference in this Chapter (other than in section 372AR(1)(a)) to construction shall, in the case of a house which fronts on to a qualifying street or is comprised in a building or part of a building which fronts on to a qualifying street, apply as if it were a reference to necessary construction, unless the context requires otherwise;
“premium” has the same meaning as in Chapter 8 of Part 4;
“qualifying expenditure” shall be construed in accordance with section 372AQ;
“qualifying lease” shall be construed in accordance with section 372AO;
“qualifying period” shall be construed in accordance with section 372AL;
“qualifying park and ride facility” has the same meaning as in section 372U(1);
“qualifying premises” shall be construed in accordance with section 372AM;
“qualifying rural area” means any area described in Schedule 8A;
“qualifying street” means a street specified as a qualifying street under section 372BA;
“qualifying student accommodation area” means an area or areas specified as a qualifying area in the relevant guidelines;
“qualifying town area” means an area or areas specified as a qualifying area under section 372AB;
“qualifying urban area” means an area or areas specified as a qualifying area under section 372B;
“refurbishment” means—
(a) in relation to a building or a part of a building other than a special specified building, either or both of the following—
(i) the carrying out of any works of construction, reconstruction, repair or renewal, and
(ii) the provision or improvement of water, sewerage or heating facilities,
where the carrying out of such works or the provision of such facilities is certified by the Minister, in any certificate of reasonable cost or certificate of compliance, as the case may be, granted by the Minister under section 372AM,
(b) in relation to a facade, any works of construction, reconstruction, repair or renewal [3]>carried out<[3] in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of a facade, and
(c) in relation to a special specified building, any works of construction, reconstruction, repair or renewal, including the provision or improvement of water, sewerage or heating facilities, carried out in the course of the repair or restoration, or maintenance in the nature of repair or restoration, of the building or for the purposes of compliance with the requirements of the Housing (Standards for Rented Houses) Regulations 1993 (S.I. No. 147 of 1993),
but paragraph (c) shall not apply for the purposes of section 372AQ and 372AR;
“refurbishment expenditure” shall be construed in accordance with section 372AN;
“relevant cost” has the same meaning as in section 372AP;
“relevant guidelines”, in relation to a house or building the site of which is wholly within a qualifying student accommodation area, means guidelines entitled “Guidelines on Residential Developments for 3rd Level Students” issued by the Minister for Education and Science in consultation with the Minister and with the consent of the Minister for Finance, or such other guidelines amending or replacing those guidelines issued in accordance with section 372AM(1)(c);
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“relevant local authority”, in relation to—
(a) a qualifying urban area, means the county council or the city council or the borough council or, where appropriate, the town council, within the meaning of the Local Government act, 2001, in whose functional area the area is situated, and
(b) the construction of a house the site of which is wholly within the site of a qualifying park and ride facility and which is a qualifying premises for the purposes of this Chapter, has the same meaning as it has in section 372U(1) in relation to the construction or refurbishment of a park and ride facility or a qualifying premises within the meaning of section 372W;
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“relevant local authority”,—
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(a) in relation to a qualifying urban area, means—
(i) the county council or the city council or the borough council or, where appropriate, the town council, within the meaning of the Local Government Act 2001, in whose functional area the area is situated, or
(ii) the authorised company (within the meaning of section 3(1) of the Urban Renewal Act 1998) which prepared the integrated area plan (within the meaning of that section) in respect of the area,
and
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(a) a qualifying urban area means the local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014) in whose functional area the area is situated, and
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(b) in relation to the construction of a house the site of which is wholly within the site of a qualifying park and ride facility and which is a qualifying premises for the purposes of this Chapter, has the same meaning as it has in section 372U(1) in relation to the construction or refurbishment of a park and ride facility or a qualifying premises within the meaning of section 372W;
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“relevant period” has the meaning assigned to it in section 372AP;
“rent” has the same meaning as in Chapter 8 of Part 4;
“replacement building” has the same meaning as in section 372A;
“special qualifying premises” shall be construed in accordance with section 372AM;
“special specified building” and “specified building” have the same meanings, respectively, as in section 372AN(6);
“street” includes part of a street and the whole or part of any road, square, quay or lane;
“tax incentive area” means—
(a) a qualifying urban area,
(b) a qualifying rural area,
(c) the site of a qualifying park and ride facility,
(d) a qualifying town area, or
(e) a qualifying student accommodation area;
“total floor area” means the total floor area of a house measured in the manner referred to in section 4(2)(b) of the Housing (Miscellaneous Provisions) act, 1979.
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