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Number 27 of 1998
URBAN RENEWAL ACT, 1998
ARRANGEMENT OF SECTIONS
Preliminary and General
Section | |
Reference to Act in section 372A(2) of Taxes Consolidation Act, 1997. | |
Integrated Area Plans and Qualifying Areas
Recommendations in respect of qualifying areas for the purposes of urban renewal tax reliefs. | |
Certain reliefs conditional on buildings, etc., being consistent with integrated area plan. | |
Provisions relating to Dublin Docklands Development Authority
Certain reliefs conditional on buildings, etc., being consistent with master plan. | |
Miscellaneous
Acts Referred to | |
1963, No. 33 | |
County Management Acts, 1940 to 1994 | |
1997, No. 7 | |
1998, No. 3 | |
1946, No. 24 | |
1997, No. 39 | |
Number 27 of 1998
URBAN RENEWAL ACT, 1998
PART I
Preliminary and General
Short title.
1.—This Act may be cited as the Urban Renewal Act, 1998.
Commencement.
2.—(1) This Act (other than the provisions referred to in subsections (2) to (5)) shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes or different provisions.
(2) This Part and sections 7 and 8 shall be deemed to have come into operation on the first day of May, 1997.
(3) Section 13 shall be deemed to have come into operation on the first day of February, 1998.
(4) Sections 18 and 20(2) shall be deemed to have come into operation on the twenty-eighth day of May, 1998.
(5) Section 20(1) shall come into operation on such day as the Minister for Finance may appoint by order.
Interpretation.
3.—(1) In this Act, except where the context otherwise requires—
“the Act of 1946” means the Local Government Act, 1946;
“the Act of 1997” means the Dublin Docklands Development Authority Act, 1997;
“authorised company” shall be construed in accordance with section 5(2);
“the Authority” means the Dublin Docklands Development Authority established under section 14 of the Act of 1997;
“company” means a company within the meaning of section 2 of the Companies Act, 1963;
“Dublin Docklands Area” has the meaning assigned to it by section 4 of the Act of 1997;
“elective body” means an elective body for the purposes of the County Management Acts, 1940 to 1994;
“functions” includes powers and duties and a reference to the performance of functions includes, with respect to powers and duties, a reference to the exercise of the powers and the carrying out of the duties;
“integrated area plan” has the meaning assigned to it by section 7;
“local authority” means—
(a) the corporation of a county borough, or
(b) the council of an administrative county,
and the functional area of a local authority for the purposes of this Act is the county borough or, as the case may be, the administrative county of that authority;
“the Minister” means the Minister for the Environment and Local Government;
“rating authority” means a rating authority for the purposes of the Act of 1946;
“reserved function” means—
(a) in the case of the council of a county or an elective body, a reserved function for the purposes of the County Management Acts, 1940 to 1994,
(b) in the case of the corporation of a county borough, a reserved function for the purposes of the Acts relating to the management of the county borough.
(2) In this Act—
(a) a reference to a section is a reference to a section of this Act, unless it is indicated that a reference to some other enactment is intended;
(b) a reference to a subsection or paragraph is a reference to a subsection or paragraph of the provision in which the reference occurs, unless it is indicated that a reference to some other provision is intended;
(c) a reference to any enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended or adapted by or under any subsequent enactment.
Reference to Act in section 372A(2) of Taxes Consolidation Act, 1997.
4.—Notwithstanding any discrepancy between the terms in which it is therein so described and the terms of this Act as it is now so enacted, this Act shall be the Act of the Oireachtas referred to in section 372A(2) (inserted by the Finance Act, 1998) of the Taxes Consolidation Act, 1997.
Authorised companies.
5.—(1) Each local authority may appoint a company (including a company established by a local authority) to be an authorised company for the purposes of this Act.
(2) A reference in this Act to an authorised company shall be construed as a reference to the company appointed under subsection (1) by the particular local authority to which any provision of this Act in which that reference occurs falls to be applied.
(3) A reference in Chapter 7 (inserted by the Finance Act, 1998) of Part 10 of the Taxes Consolidation Act, 1997, to a company established by a local authority shall be construed as including a reference to an authorised company.
(4) A local authority may revoke any appointment made by it under subsection (1).
Expenses.
6.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
PART II
Integrated Area Plans and Qualifying Areas
Integrated area plans.
7.—(1) A local authority or, at the request of that local authority, an authorised company, may prepare and submit to the Minister one or more plans (which or each of which shall be known, and is in this Act referred to, as an “integrated area plan”) in respect of an area or areas within the functional area of the local authority and, if the authority or company thinks fit and subject to that subsection, an area referred to in subsection (2).
(2) The area in respect of which an integrated area plan may be prepared may include a part or parts of the functional area or areas of one or more other local authorities if that authority or those authorities consent to that part or those parts being so included.
(3) In preparing an integrated area plan, a local authority or an authorised company, as the case may be, shall have regard to any criteria which the Minister specifies in writing to be criteria to which a local authority or company shall have regard to in preparing such a plan and those criteria may include criteria with respect to the social and economic renewal of the area to which the plan relates.
(4) An integrated area plan shall consist of a written statement and a plan indicating the objectives for—
(a) the social and economic renewal, on a sustainable basis, of the area to which the plan relates, and
(b) improvements in the physical environment of that area.
(5) Without prejudice to the generality of subsection (4), an integrated area plan shall specify the physical, economic, social and other issues which, in the opinion of the local authority or company, are relevant to the renewal of the area to which it relates.
(6) Without prejudice to the generality of subsection (4), an integrated area plan may, where appropriate, in relation to the area to which it relates—
(a) include—
(i) objectives for the renewal, preservation, conservation, restoration, development or redevelopment of the streetscape, layout and building pattern, including the co-ordination and upgrading of shop frontages,
(ii) guidelines with respect to the heights of buildings and to building materials, density of developments and the treatment of spaces between buildings,
(iii) objectives relating to the preservation of the natural, architectural and archaeological heritage,
(iv) objectives for promoting the development or redevelopment of derelict sites or vacant sites,
(v) objectives for employment, training and education, particularly for persons resident in the area,
(vi) objectives for the improvement of existing residential communities and the development of new such communities, including the development of housing for people of different social backgrounds,
(vii) objectives for the development of community facilities,
(viii) objectives for the improvement of the environment, infrastructure and transportation,
and
(b) indicate the nature and extent of the investment required to achieve the objectives specified in the plan.
(7) In preparing an integrated area plan the local authority or authorised company concerned may consult with such other persons as appear to it to be concerned with or interested in the matter and shall have regard to any submissions or observations made to it by such persons in the course of that consultation.
Recommendations in respect of qualifying areas for the purposes of urban renewal tax reliefs.
8.—(1) An integrated area plan submitted to the Minister under section 7 may contain, or be accompanied by, recommendations by the local authority or authorised company concerned that—
(a) a part or parts of the area to which the plan relates ought to be a qualifying area for the purposes of one or more sections of Chapter 7 of Part 10 of the Taxes Consolidation Act, 1997,
(b) the whole of such an area ought to be a qualifying area for the purposes of one or more of the following sections of the said Chapter 7, namely sections 372G, 372H and 372I.
(2) In making any recommendation referred to in subsection (1), the local authority or authorised company concerned shall have regard to the following matters—
(a) the consistency between the types of development that are likely to be carried out in the area or areas to which the recommendations relate (“the relevant types of development”) and the relevant objectives of the integrated area plan,
(b) the significance of the recommendations for the attainment of the objectives of the integrated area plan generally,
(c) the market conditions in the area or areas concerned as respects the supply of, and current and anticipated demand for, the relevant types of development, and
(d) the nature and extent of any impediments to the carrying out of the relevant types of development.
Qualifying areas for urban renewal tax reliefs.
9.—Having considered an integrated area plan submitted to him or her under section 7 and any recommendations referred to in section 8 which are contained in or have accompanied the plan, the Minister may recommend to the Minister for Finance that he or she make, with respect to the matters concerned, an order under paragraph (a), (b) or (c) of section 372B(1) of the Taxes Consolidation Act, 1997.
Remission of rates.
10.—(1) In this section “relevant rates leviable”, in respect of a premises to which this section applies, means—
(a) in case the Commissioner of Valuation determines that the valuation of that premises, after, where appropriate, any apportionment under subsection (6) has been made, is wholly attributable to the erection, enlargement or improvement concerned of such premises having been made, the rates leviable on that valuation, or
(b) in case the Commissioner of Valuation determines that the valuation of that premises, after, where appropriate, any such apportionment has been made, is only partly attributable to the erection, enlargement or improvement concerned of such premises having been made, so much of the rates leviable on that valuation as relates to the part of that valuation that is attributable to that erection, enlargement or improvement.
(2) Having regard to the objectives specified in an integrated area plan, a rating authority may decide to remit, in the years specified in subsection (3), the relevant rates leviable by it in respect of a premises to which this section applies and, if a rating authority makes such a decision, that decision shall operate to require the authority to remit, to the extent specified in this section, the said rates in every one of those years.
(3) The years mentioned in subsection (2) are:
(a) the local financial year (in the Table to this section referred to as the “first year”) next following that in which the valuation of the premises concerned (being the valuation made next after the erection, enlargement or improvement concerned of those premises has been made) comes into force, and
(b) the next nine local financial years (in the Table to this section referred to, respectively, as the “second year”, “third year”, “fourth year” and so on).
(4) The amount (expressed as a percentage of the amount of the relevant rates leviable) by which the relevant rates leviable in respect of a premises in a local financial year shall be remitted by a rating authority under this section shall be the amount specified in the second column of the Table to this section opposite the mention of the year concerned in the first column of that Table.
(5) A remission of rates under this section shall not be granted more than once in respect of the same erection, enlargement or improvement of premises.
(6) Where properties are not separately valued under the Valuation Acts, the Commissioner of Valuation may, on the application of the rating authority, apportion to the premises concerned to which this section applies such part as he or she thinks proper of the rateable valuation of the property in which the premises are comprised.
(7) The making by a rating authority of a decision under subsection (2) shall be a reserved function.
(8) This section applies to premises which are situate wholly within the boundaries of the area to which an integrated area plan relates and which the rating authority concerned is satisfied were erected, enlarged or improved within such period as the Minister specifies by order for the purposes of this section.
(9) The Minister may by order amend or revoke an order under this section (including an order under this subsection).
(10) Every order under this section shall be laid before each House of the Oireachtas as soon as may be after it is made.
Table
(1) | (2) |
First year | 100% |
Second year | 90% |
Third year | 80% |
Fourth year | 70% |
Fifth year | 60% |
Sixth year | 50% |
Seventh year | 40% |
Eighth year | 30% |
Ninth year | 20% |
Tenth year | 10% |
Certain reliefs conditional on buildings, etc., being consistent with integrated area plan.
11.—(1) No relief from income tax or corporation tax, as the case may be, may be granted under Chapter 7 of Part 10 of the Taxes Consolidation Act, 1997, in respect of the construction, refurbishment or conversion of a building, structure or house unless the local authority or authorised company which prepared the integrated area plan concerned has certified in writing, in a manner specified by the Minister, that such construction, refurbishment or conversion is consistent with the objectives of that plan, being the particular plan concerned that was taken into consideration by the Minister in the making by him or her to the Minister for Finance of the recommendations referred to in section 9.
(2) In this section “integrated area plan concerned” means the integrated area plan, within the boundary of the area to which that plan relates the relevant building, structure or house is situate.
Monitoring of implementation of integrated area plans.
12.—(1) Where the Minister for Finance makes an order under section 372B of the Taxes Consolidation Act, 1997, directing that an area or areas shall be a qualifying area for the purposes of one or more sections of Chapter 7 of Part 10 of that Act, the local authority or authorised company concerned shall make such arrangements as it considers appropriate in the particular circumstances for monitoring the implementation of the integrated area plan concerned and, in doing so, the authority or company shall have regard to such guidelines as may, from time to time, be issued by the Minister for the purposes of this section.
(2) A local authority or authorised company, as the case may be, shall, in relation to each year in which it causes the monitoring referred to in subsection (1) to be carried out, make, as soon as may be after the end of that year, a report in writing to the Minister of the results of that monitoring.
(3) In this section—
“integrated area plan concerned” means the integrated area plan, within the boundary of the area to which that plan relates the area or areas referred to in subsection (1) are situate;
“local authority or authorised company concerned” means the local authority or authorised company that prepared the integrated area plan concerned.
PART III
Provisions Relating to Dublin Docklands Development Authority
Recommendations by Dublin Docklands Development Authority.
13.—(1) Having regard to the objectives indicated in the master plan prepared by the Authority under section 24 of the Act of 1997, the Executive Board (within the meaning of section 17 of the Act of 1997) of the Authority may recommend to the Minister for Finance that he or she make, with respect to the matters concerned, an order under paragraph (a) or (b) of section 367(1) of the Taxes Consolidation Act, 1997.
(2) In making any recommendation under subsection (1), the said Board shall have regard to the criteria set out in subsection (2) of section 367 of the Taxes Consolidation Act, 1997.
Certain reliefs conditional on buildings, etc., being consistent with master plan.
14.—No relief from income tax or corporation tax, as the case may be, may be granted under Chapter 6 of Part 10 of the Taxes Consolidation Act, 1997 in respect of the construction, refurbishment or conversion of a building, structure or house unless the Authority has certified in writing, in a manner specified by the Minister, that such construction, refurbishment or conversion is consistent with the objectives indicated in the master plan prepared by the Authority under section 24 of the Act of 1997.
Amendment of section 20 of Act of 1997.
15.—Section 20 of the Act of 1997 is hereby amended by the addition of the following subparagraph to paragraph (a) of subsection (1):
“(iii) apart from any review referred to in subparagraph (i), from time to time make such modifications to the plan (not being modifications that would substantially alter the nature of the plan) as it considers appropriate having regard to any circumstances that may arise subsequent to the plan being prepared or being last updated under subparagraph (i);”
Amendment of section 30 of Act of 1997.
16.—Section 30 of the Act of 1997 is hereby amended by the substitution in subsection (3) of “£100,000,000” for “£50,000,000”.
PART IV
Miscellaneous
Grants to local authorities and other bodies.
17.—The Minister may, with the consent of the Minister for Finance, out of moneys provided by the Oireachtas, make grants to a local authority or any other body concerned with the promotion of the conservation of buildings or structures, for the purpose of defraying, in whole or in part, the expenditure incurred by it in—
(a) the promotion of urban and village renewal, including physical, economic and social renewal, or
(b) the conservation of buildings or structures of artistic, architectural or historical interest.
Amendment of sections 370 and 372E of Taxes Consolidation Act, 1997.
18.—The Taxes Consolidation Act, 1997, is hereby amended—
(a) in section 370(1) by the substitution of the following for the definition of “qualifying premises”:
“‘qualifying premises’ means, subject to subsection (5)(a), a building or structure the site of which is wholly within a qualifying area and—
(a) (i) which is a building or structure in use for a purpose specified in section 268(1)(a), and in respect of which capital expenditure is incurred in the qualifying period for which an allowance—
(I) is to be made, or
(II) will by virtue of section 279 be made, or, if an order under section 367(1)(a) were to be made directing that the area is to be a qualifying area for the purposes of section 368, would be made,
for the purposes of income tax or corporation tax, as the case may be, under section 271 or 273, as applied by section 368,
(ii) in respect of which an allowance—
(I) is to be made, or
(II) will by virtue of section 279 be made, or, if an order under section 367(1)(a) were to be made directing that the area is to be a qualifying area for the purposes of section 369, would be made,
for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by virtue of section 369, or
(iii) which is a building or structure in use for the purposes specified in section 268(1)(d), and in respect of the construction or refurbishment of which capital expenditure is incurred in the qualifying period for which an allowance would but for subsection (6) be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9,
and
(b) which is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis, but, where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure in respect of which an allowance—
(i) is to be made, or
(ii) will by virtue of section 279 be made, or
(iii) if an order under section 367(1) (a) were to be made directing that the area is to be a qualifying area for the purposes of section 368 or 369, as the case may be, would be made, or
(iv) would but for subsection (6) be made,
for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.”,
and
(b) in section 372E(1) (inserted by section 76 of the Finance Act, 1998) by the substitution of the following for the definition of “qualifying premises”:
“‘qualifying premises’ means, subject to subsection (5)(a), a building or structure—
(a) (i) the site of which is wholly within a qualifying area and which is a building or structure in use for a purpose specified in section 268(1)(a), and in respect of which capital expenditure is incurred in the qualifying period for which an allowance—
(I) is to be made, or
(II) will by virtue of section 279 be made, or, if an order under section 372B(1)(a) were to be made directing that the area is to be a qualifying area for the purposes of section 372C, would be made,
for the purposes of income tax or corporation tax, as the case may be, under section 271 or 273, as applied by section 372C,
(ii) the site of which is wholly within a qualifying area and in respect of which an allowance—
(I) is to be made, or
(II) will by virtue of section 279 be made, or, if an order under section 372B(1)(a) were to be made directing that the area is to be a qualifying area for the purposes of section 372D, would be made,
for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by virtue of section 372D,
or
(iii) the site of which is wholly within a qualifying area and which is a building or structure in use for the purposes specified in section 268(1) (d), and in respect of the construction or refurbishment of which capital expenditure is incurred in the qualifying period for which an allowance would but for subsection (6) be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9,
and
(b) which is let on bona fide commercial terms for such consideration as might be expected to be paid in a letting of the building or structure negotiated on an arm's length basis,
but, where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure in respect of which an allowance—
(i) is to be made, or
(ii) will by virtue of section 279 be made, or
(iii) if an order under section 372B(1)(a) were to be made directing that the area is to be a qualifying area for the purposes of section 372C or 372D, as the case may be, would be made, or
(iv) would but for subsection (6) be made,
for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.”.
Amendment of Chapters 7 and 8 of Part 10 of Taxes Consolidation Act, 1997.
19.—Chapters 7 and 8 (inserted by the Finance Act, 1998) of Part 10 of the Taxes Consolidation Act, 1997, are hereby amended—
(a) in section 372B (1), by the substitution of the following paragraph for paragraph (b):
“(b) where such an area or areas is or are to be a qualifying area for the purposes of section 372D—
(i) one or more of the categories of building or structure mentioned in subsection (2) shall or shall not be a qualifying premises within the meaning of that section and
(ii) subsection (6) of that section shall not apply in relation to that qualifying area, and”,
(b) in section 372D—
(i) by the substitution in subsection (2)(a) of “subsections (3) to (6A)” for “subsections (3) to (6)”,
(ii) by the insertion in subsection (6)(a) after “Notwithstanding subsections (2) to (4)” of “but subject to section 372B(1)(b)”, and
(iii) by the insertion of the following subsection after subsection (6):
“(6A) Where an order made under section 372B(1) directs that subsection (6) shall not apply in relation to a qualifying area, subsection (4) shall apply in relation to that qualifying area as if—
(a) the reference in paragraph (a)(iv) of that subsection to 50 per cent were a reference to 25 per cent, and
(b) the following subparagraphs were substituted for subparagraph (ii) of paragraph (b) of that subsection:
‘(ii) the following paragraph were substituted for paragraph (b) of subsection (2) of that section:
“(b) As respects any qualifying expenditure, any allowance made under section 272 and increased under paragraph (a) in respect of that expenditure, whether claimed for one chargeable period or more than one such period, shall not in the aggregate exceed 50 per cent of the amount of that qualifying expenditure.”,
and
(iii) subsections (3) to (7) of that section were deleted.’”,
(c) in section 372N—
(i) by the substitution in subsection (2)(a) of “subsections (3) to (6B)” for “subsections (3) to (6)”, and
(ii) by the insertion of the following subsections after subsection (6):
“(6A) Subsection (6) shall apply in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a qualifying premises only where the qualifying premises is at any time in that period the subject of a qualifying lease (within the meaning of section 372O) granted to a person who occupies the qualifying premises for the purposes of a qualifying trade or profession (within the meaning of that section).
(6B) Where subsection (6) does not apply in relation to capital expenditure incurred in the qualifying period, subsection (4) shall apply as if—
(a) the reference in paragraph (a)(iv) of that subsection to 50 per cent were a reference to 25 per cent,
and
(b) the following subparagraphs were substituted for subparagraph (ii) of paragraph (b) of that subsection:
‘(ii) the following paragraph were substituted for paragraph (b) of subsection (2) of that section:
“(b) As respects any qualifying expenditure, any allowance made under section 272 and increased under paragraph (a) in respect of that expenditure, whether claimed for one chargeable period or more than one such period, shall not in the aggregate exceed 50 per cent of the amount of that qualifying expenditure.”,
and
(iii) subsections (3) to (7) of that section were deleted.’”,
and
(d) in section 372O—
(i) by the substitution in subsection (3) for “trade or profession” (where that expression first occurs) of “qualifying trade or profession (being a trade or profession specified by regulations made by the Minister for Finance to be a qualifying trade or profession for the purposes of this section)”, and
(ii) by the insertion of the following subsection after subsection (5):
“(6) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.”.
Amendment of provisions relating to Custom House Docks Area.
20.—(1) The Taxes Consolidation Act, 1997, is hereby amended—
(a) in section 322—
(i) in subsection (1), by the substitution of the following for the definition of “the specified period”:
“‘the specified period’ means the period commencing on the 25th day of January, 1988, and ending on—
(a) the 24th day of January, 1999, for the purposes of section 324,
(b) the 31st day of December, 1999, for the purposes of sections 325 to 328, and
(c) the 31st day of December, 1999, for the purposes of section 323; but where, in relation to the construction of a qualifying premises within the meaning of that section, at least 51 per cent of the total capital expenditure which is incurred on the construction of the premises is incurred before the 1st day of January, 2000, the reference in this paragraph to the 31st day of December, 1999, shall be construed as a reference to the 30th day of June, 2000.”, and
(ii) in subsection (2), by the substitution of the following for paragraph (b):
“(b) as respects any such area so described, the definition of ‘the specified period’ shall be construed as a reference to such period as shall be specified in the order in relation to that area; but no such period specified in the order shall commence before the 26th day of January, 1994, or end after—
(i) the 24th day of January, 1999, for the purposes of section 324,
(ii) the 31st day of December, 1999, for the purposes of sections 325 to 328, and
(iii) the 31st day of December, 1999, for the purposes of section 323; but where, in relation to the construction of a qualifying premises within the meaning of that section, at least 51 per cent of the total capital expenditure which is incurred on the construction of the premises is incurred before the 1st day of January, 2000, the reference in this subparagraph to the 31st day of December, 1999, shall be construed as a reference to the 30th day of June, 2000,”,
(b) in section 323, by the deletion of subsection (3)(b), and
(c) in section 409A (inserted by section 30 of the Finance Act, 1998) by the substitution, in subsection (5)(b), of the following for the words from “the 1st day of May, 1998,” to the end of that subsection:
“(I) the 1st day of May, 1998, except in the case of a specified building to which clause (II) applies, or
(II) the 1st day of August, 1998, in the case of a specified building in respect of which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax under Chapter 1 of Part 9 by virtue of Chapter 1 of Part 10,
pursuant to negotiations which were in progress before the 3rd day of December, 1997.”.
(2) Section 25 of the Finance Act, 1998, is hereby repealed.
Uimhir 27 de 1998
AN tACHT UM ATHNUACHAN UIRBEACH, 1998
RIAR NA nALT
Réamhráiteach agus Ginearálta
Alt | |
1. | |
2. | |
3. | |
4. | Tagairt don Acht in alt 372A(2) den Acht Comhdhlúite Cánacha, 1997. |
5. | |
6. |
Pleananna Limistéar Comhtháite agus Limistéir Cháilitheacha
Forálacha a bhaineann le hÚdarás Forbartha Dugthailte Bhaile Átha Cliath
13. | |
14. | Faoisimh áirithe a bheith ag brath ar fhoirgnimh, etc., a bheith i gcomhréir leis an máistirphlean. |
15. | |
16. |
Ilghnéitheach
Na hAchtanna dá dTagraítear | |
Na hAchtanna um Bainistí Chontae, 1940 go 1994 | |
An tAcht um Údarás Forbartha Dugthailte | |
Bhaile Átha Cliath, 1997 | 1997, Uimh. 7 |
An tAcht Comhdhlúite Cánacha, 1997 | 1997, Uimh. 39 |
Uimhir 27 de 1998
AN tACHT UM ATHNUACHAN UIRBEACH, 1998
[An tiontú oifigiúil]
ACHT DO DHÉANAMH SOCRÚ NUA CHUN LIMISTÉIR UIRBEACHA ÁIRITHE A ATHNUACHAN, CHUN NA CRÍCHE SIN DO DHÉANAMH SOCRÚ MAIDIR LE hÚDARÁIS ÁITIÚLA NÓ CUIDEACHTAÍ A BHEIDH ÚDARAITHE ACU d”ULLMHÚ PLEANANNA (AR A dTABHARFAR PLEANANNA LIMISTÉAR COMHTHÁITE) I nDÁIL LE LIMISTÉIR DEN SÓRT SIN AGUS DO CHUR NA bPLEANANNA SIN FAOI BHRÁID AN AIRE COMHSHAOIL AGUS RIALTAIS ÁITIÚIL, DO MHÍNIÚ FEIDHMEANNA ÚDARÁS ÁITIÚIL NÓ CUIDEACHTAÍ DEN SÓRT SIN I nDÁIL LEIS NA PLEANANNA SIN A ULLMHÚ AGUS A CHUR FAOI BHRÁID AN AIRE AGUS DE DHROIM AN CHÉANNA, DO DHÉANAMH SOCRÚ MAIDIR LE RÁTAÍ A MHAITHEAMH LAISTIGH DE LIMISTÉIR A mBAINEANN NA PLEANANNA SIN LEO, DO THABHAIRT FEIDHMEANNA ÁIRITHE d”ÚDARÁS FORBARTHA DUGTHAILTE BHAILE ÁTHA CLIATH, DÁ CHUMASÚ DEONTAIS A THABHAIRT d”ÚDARÁIS ÁITIÚLA AGUS DO CHOMHLACHTAÍ ÁIRITHE EILE CHUN CRÍOCHA ATHNUACHANA UIRBÍ AGUS SRÁIDBHAILTE, I MEASC NITHE EILE, DO LEASÚ FORÁLACHA ÁIRITHE DEN ACHT COMHDHLÚITE CÁNACHA, 1997, A BHAINEANN LE FAOISIMH I LEITH CAITEACHAIS CHAIPITIÚIL, AGUS DO DHÉANAMH SOCRÚ I dTAOBH NITHE GAOLMHARA. [7 Iúil, 1998]
ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS:
CUID I
Réamhráiteach agus Ginearálta
Gearrtheideal.
1.—Féadfar an tAcht um Athnuachan Uirbeach, 1998, a ghairm den Acht seo.
Tosach feidhme.
2.—(1) Tiocfaidh an tAcht seo (seachas na forálacha dá dtagraítear i bhfo-ailt (2) go (5)) i ngníomh cibé lá nó laethanta a cheapfaidh an tAire le hordú nó le horduithe, i gcoitinne nó faoi threoir aon chríche nó forála áirithe, agus féadfar laethanta éagsúla a shocrú amhlaidh chun críoch éagsúil agus le haghaidh forálacha éagsúla.
(2) Measfar gur tháinig an Chuid seo agus ailt 7 agus 8 i ngníomh an chéad lá de Bhealtaine, 1997.
(3) Measfar gur tháinig alt 13 i ngníomh an chéad lá d”Fheabhra, 1998.
(4) Measfar gur tháinig ailt 18 agus 20(2) i ngníomh an t-ochtú lá is fiche de Bhealtaine, 1998.
(5) Tiocfaidh alt 20(1) i ngníomh cibé lá a cheapfaidh an tAire Airgeadais le hordú.
Léiriú.
3.—(1) San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “Acht 1946” an tAcht Rialtais Áitiúil, 1946;
ciallaíonn “Acht 1997” an tAcht um Údarás Forbartha Dugthailte Bhaile Átha Cliath, 1997;
forléireofar “cuideachta údaraithe” de réir alt 5(2);
ciallaíonn “an tÚdarás” Údarás Forbartha Dugthailte Bhaile Átha Cliath arna bhunú faoi alt 14 d”Acht 1997;
ciallaíonn “cuideachta” cuideachta de réir bhrí alt 2 d”Acht na gCuideachtaí, 1963;
tá le “Limistéar Dugthailte Bhaile Átha Cliath” an bhrí a shanntar dó le halt 4 d”Acht 1997;
ciallaíonn “comhlacht toghaí” comhlacht toghaí chun críocha na nAchtanna um Bainistí Chontae, 1940 go 1994;
folaíonn “feidhmeanna” cumhachtaí agus dualgais agus folaíonn tagairt do chomhlíonadh feidhmeanna, maidir le cumhachtaí agus dualgais, tagairt d”fheidhmiú na gcumhachtaí agus do chomhall na ndualgas;
tá le “plean limistéar comhtháite” an bhrí a shanntar dó le halt 7;
ciallaíonn “údarás áitiúil”—
(a) bardas contaebhuirge, nó
(b) comhairle contae riaracháin,
agus is é limistéar feidhme údaráis áitiúil chun críocha an Achta seo contaebhuirg nó, de réir mar a bheidh, contae riaracháin an údaráis sin;
ciallaíonn “an tAire” an tAire Comhshaoil agus Rialtais Áitiúil;
ciallaíonn “údarás rátúcháin” údarás rátúcháin chun críocha Acht 1946;
ciallaíonn “feidhm fhorchoimeádta”—
(a) i gcás comhairle contae nó comhlachta thoghaí, feidhm fhorchoimeádta chun críocha na nAchtanna um Bainistí Chontae, 1940 go 1994,
(b) i gcás bardais contaebhuirge, feidhm fhorchoimeádta chun críocha na nAchtanna a bhaineann le bainistí na contaebhuirge.
(2) San Acht seo—
(a) aon tagairt d'alt, is tagairt í d'alt den Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe;
(b) aon tagairt d'fho-alt nó do mhír, is tagairt í d'fho-alt nó do mhír den fhoráil ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe;
(c) forléireofar tagairt d'aon achtachán, mura n-éilíonn an comhthéacs a mhalairt, mar thagairt don achtachán sin arna leasú nó arna oiriúnú le haon achtachán iardain nó faoi.
Tagairt don Acht in alt 372A(2) den Acht Comhdhlúite Cánacha, 1997.
4.—Is é an tAcht seo an tAcht den Oireachtas dá dtagraítear in alt 372A(2) (a cuireadh isteach leis an Acht Airgeadais, 1998) den Acht Comhdhlúite Cánacha, 1997, d'ainneoin aon neamhréireachta idir na téarmaí ina dtuairiscítear amhlaidh ann é agus téarmaí an Achta seo mar a achtaítear amhlaidh anois é.
Cuideachtaí údaraithe.
5.—(1) Féadfaidh gach údarás áitiúil cuideachta a cheapadh (lena n-áirítear cuideachta arna bunú ag údarás áitiúil) chun bheith ina cuideachta údaraithe chun críocha an Achta seo.
(2) Forléireofar aon tagairt san Acht seo do chuideachta údaraithe mar thagairt don chuideachta arna ceapadh faoi fho-alt (1) ag an údarás áitiúil áirithe a mbeidh aon fhoráil den Acht seo ina bhfuil an tagairt sin le cur chun feidhme ina leith.
(3) Déanfar aon tagairt i gCaibidil 7 (a cuireadh isteach leis an Acht Airgeadais, 1998) de Chuid 10 den Acht Comhdhlúite Cánacha, 1997, do chuideachta arna bunú ag údarás áitiúil, a fhorléiriú mar thagairt a fholaíonn tagairt do chuideachta údaraithe.
(4) Féadfaidh údarás áitiúil aon cheapachán a bheidh déanta aige faoi fho-alt (1) a chúlghairm.
Caiteachais.
6.—Déanfar na caiteachais a thabhóidh an tAire ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais é, as airgead a sholáthróidh an tOireachtas.
CUID II
Pleananna Limistéar Comhtháite agus Limistéir Cháilitheacha
Pleananna limistéar comhtháite.
7.—(1) Féadfaidh údarás áitiúil nó, ar iarraidh ón údarás áitiúil sin, féadfaidh cuideachta údaraithe, plean amháin nó níos mó a ullmhú agus a chur faoi bhráid an Aire (ar a dtabharfar, nó a dtabharfar ar gach ceann acu, agus dá ngairtear san Acht seo “plean limistéar comhtháite”) i leith limistéir nó limistéar atá laistigh de limistéar feidhme an údaráis áitiúil agus, más cuí leis an údarás nó leis an gcuideachta agus faoi réir an fho-ailt sin, i leith limistéir dá dtagraítear i bhfo-alt (2).
(2) Maidir leis an limistéar a bhféadfar plean limistéar comhtháite a ullmhú ina leith, féadfar cuid nó codanna de limistéar feidhme nó de limistéir fheidhme údaráis áitiúil amháin eile nó níos mó a áireamh ann má thoilíonn an t-údarás nó na húdaráis sin leis an gcuid sin nó leis na codanna sin a áireamh amhlaidh.
(3) Le linn plean limistéar comhtháite a ullmhú, beidh aird ag údarás áitiúil nó ag cuideachta údaraithe, de réir mar a bheidh, ar aon chritéir a shonróidh an tAire i scríbhinn mar chritéir ar a mbeidh aird ag údarás áitiúil nó ag cuideachta le linn plean den sórt sin a ullmhú agus féadfaidh critéir a bheith ar áireamh sna critéir sin maidir le hathnuachan shóisialach agus eacnamaíoch an limistéir lena mbaineann an plean.
(4) Is é a bheidh i bplean limistéar comhtháite ráiteas i scríbhinn agus plean ina léireofar na cuspóirí maidir leis na nithe seo a leanas—
(a) athnuachan shóisialach agus eacnamaíoch, ar bhonn inmharthana, an limistéir lena mbaineann an plean, agus
(b) feabhsuithe ar thimpeallacht fhisiceach an limistéir sin.
(5) Gan dochar do ghinearáltacht fho-alt (4), sonrófar i bplean limistéar comhtháite na saincheisteanna fisiceacha, eacnamaíocha, sóisialacha agus eile is iomchuí, i dtuairim an údaráis áitiúil nó na cuideachta, maidir le hathnuachan an limistéir lena mbaineann sé.
(6) Gan dochar do ghinearáltacht fho-alt (4), féadfar i bplean limistéar comhtháite, i gcás inar cuí sin, i ndáil leis an limistéar lena mbaineann sé—
(a) na nithe seo a leanas a áireamh—
(i) cuspóirí maidir le hathnuachan, slánchoimeád, caomhnú, aisiriú, forbairt nó athfhorbairt an tsráid-dreacha, an leagain amach agus an ghréasáin foirgníochta, lena n-áirítear comhordú agus uasghrádú éadanas siopaí,
(ii) treoirlínte maidir le hairde foirgneamh agus maidir le hábhair fhoirgníochta, dlús forbairtí agus déileáil le spásanna idir foirgnimh,
(iii) cuspóirí a bhaineann le slánchoimeád na hoidhreachta nádúrtha, ailtireachta agus seandálaíochta,
(iv) cuspóirí maidir le forbairt nó athfhorbairt láithreán tréigthe nó láithreán folamh a chur chun cinn,
(v) cuspóirí maidir le fostaíocht, oiliúint agus oideachas, go háirithe do dhaoine a chónaíonn sa limistéar,
(vi) cuspóirí maidir le pobail chónaithe atá ann cheana féin a fheabhsú agus maidir le pobail nua den sórt sin a fhorbairt, lena n-áirítear forbairt tithíochta le haghaidh daoine ag a bhfuil cúlraí sóisialacha éagsúla,
(vii) cuspóirí maidir le saoráidí pobail a fhorbairt,
(viii) cuspóirí maidir le feabhsú ar an timpeallacht, ar an mbonneagar agus ar an gcóras iompair,
agus
(b) léiriú a thabhairt ar chineál agus méid na hinfheistíochta is gá chun na cuspóirí a shonraítear sa phlean a bhaint amach.
(7) Le linn plean limistéar comhtháite a ullmhú, féadfaidh an t-údarás áitiúil nó an chuideachta údaraithe lena mbaineann dul i gcomhairle le cibé daoine eile ar dealraitheach dó nó di gur daoine iad ar cúram dóibh an t-ábhar nó a bhfuil leas acu ann agus beidh aird aige nó aici ar aon aighneachtaí nó tuairimí a chuirfidh na daoine sin faoina bhráid nó faoina bráid i gcúrsa na comhchomhairle sin.
Moltaí i leith limistéar cáilitheach chun críocha faoiseamh cánach athnuachana uirbí.
8.—(1) Féadfaidh moltaí ón údarás áitiúil nó ón gcuideachta údaraithe lena mbaineann a bheith ar áireamh i bplean limistéar comhtháite a chuirfear faoi bhráid an Aire faoi alt 7 nó a bheith ag gabháil leis an bplean sin, á mholadh—
(a) gur cóir cuid nó codanna den limistéar lena mbaineann an plean a bheith ina limistéar cáilitheach chun críocha alt amháin nó níos mó de Chaibidil 7 de Chuid 10 den Acht Comhdhlúite Cánacha, 1997,
(b) gur cóir iomlán limistéir den sórt sin a bheith ina limistéar cáilitheach chun críocha alt amháin nó níos mó de na hailt seo a leanas den Chaibidil sin 7, is é sin le rá, ailt 372G, 372H agus 372I.
(2) Le linn aon mholadh dá dtagraítear i bhfo-alt (1) a bheith á dhéanamh, beidh aird ag an údarás áitiúil nó ag an gcuideachta údaraithe lena mbaineann ar na nithe seo a leanas—
(a) an chomhsheasmhacht idir na cineálacha forbartha ar dóigh go ndéanfar iad sa limistéar nó sna limistéir lena mbaineann na moltaí (“na cineálacha iomchuí forbartha”) agus cuspóirí iomchuí an phlean limistéar comhtháite,
(b) tábhacht na moltaí i dtaca le cuspóirí an phlean limistéar comhtháite i gcoitinne a bhaint amach,
(c) dálaí an mhargaidh sa limistéar nó sna limistéir lena mbaineann maidir le soláthar na gcineálacha iomchuí forbartha agus leis an éileamh reatha agus réamh-mheasta orthu, agus
(d) cineál agus méid aon chonstaicí ó thaobh na cineálacha iomchuí forbartha a dhéanamh.
Limistéir cháilitheacha le haghaidh faoiseamh cánach athnuachana uirbí.
9.—Féadfaidh an tAire, tar éis plean limistéar comhtháite a bheidh curtha faoina bhráid nó faoina bráid faoi alt 7, agus aon mholtaí dá dtagraítear in alt 8 atá ar áireamh sa phlean nó a bhí ag gabháil leis, a bhreithniú, a mholadh don Aire Airgeadais ordú faoi mhír (a), (b) nó (c) d'alt 372B(1) den Acht Comhdhlúite Cánacha, 1997, a dhéanamh maidir leis na nithe lena mbaineann.
Rátaí a mhaitheamh.
10.—(1) San alt seo, ciallaíonn “rátaí iomchuí is intoibhithe”, i leith áitribh lena mbaineann an t-alt seo—
(a) i gcás go gcinnfidh an Coimisinéir Luachála go bhfuil luacháil an áitribh sin, tar éis aon chionroinnt a bheith déanta faoi fho-alt (6), más cuí, inchurtha síos go hiomlán don tógáil, don mhéadú nó don fheabhsú lena mbaineann a bheith déanta ar an áitreabh sin, na rátaí is intoibhithe ar an luacháil sin, nó
(b) i gcás go gcinnfidh an Coimisinéir Luachála nach bhfuil luacháil an áitribh sin, tar éis aon chionroinnt den sórt sin a bheith déanta, más cuí, inchurtha síos ach go páirteach don tógáil, don mhéadú nó don fheabhsú lena mbaineann a bheith déanta ar an áitreabh sin, cibé méid de na rátaí is intoibhithe ar an luacháil sin a bhaineann leis an gcuid den luacháil sin is inchurtha síos don tógáil, don mhéadú nó don fheabhsú sin.
(2) Féadfaidh údarás rátúcháin, ag féachaint do na cuspóirí a shonraítear i bplean limistéar comhtháite, a chinneadh na rátaí iomchuí is intoibhithe aige i leith áitribh lena mbaineann an t-alt seo a mhaitheamh sna blianta a shonraítear i bhfo-alt (3) agus, má dhéanann údarás rátúcháin cinneadh den sórt sin, oibreoidh an cinneadh sin chun a cheangal ar an údarás na rátaí sin a mhaitheamh, a mhéid a shonraítear san alt seo, i ngach ceann de na blianta sin.
(3) Is iad na blianta a luaitear i bhfo-alt (2):
(a) an bhliain airgeadais áitiúil (dá ngairtear “an chéad bhliain” sa Tábla a ghabhann leis an alt seo) díreach i ndiaidh na bliana sin ina dtagann luacháil an áitribh lena mbaineann (arb í an chéad luacháil eile í a dhéantar tar éis an tógáil, an méadú nó an feabhsú lena mbaineann a bheith déanta ar an áitreabh sin) i bhfeidhm, agus
(b) na chéad naoi mbliana airgeadais áitiúla eile (dá ngairtear, faoi seach, “an dara bliain”, “an tríú bliain”, “an ceathrú bliain”, agus mar sin de, sa Tábla a ghabhann leis an alt seo).
(4) Is é an méid (arna shloinneadh mar chéatadán de mhéid na rátaí iomchuí is intoibhithe) dá maithfidh údarás rátúcháin na rátaí iomchuí is intoibhithe i leith áitribh i mbliain airgeadais áitiúil faoin alt seo an méid atá sonraithe sa dara colún den Tábla a ghabhann leis an alt seo os coinne lua na bliana lena mbaineann sa chéad cholún den Tábla sin.
(5) Ní dheonófar maitheamh rátaí faoin alt seo níos mó ná uair amháin i leith na tógála, an mhéadaithe nó an fheabhsaithe chéanna ar áitreabh.
(6) Más rud é nach ndéantar maoine a luacháil ar leithligh faoi na hAchtanna Luachála, féadfaidh an Coimisinéir Luachála, ar iarratas ón údarás rátúcháin, cibé cuid is cuí leis nó léi de luacháil inrátaithe na maoine ina bhfuil an t-áitreabh a chionroinnt ar an áitreabh lena mbaineann agus a bhfuil feidhm ag an alt seo maidir leis.
(7) Is feidhm fhorchoimeádta údarás rátúcháin do dhéanamh cinnidh faoi fho-alt (2).
(8) Tá feidhm ag an alt seo maidir le háitribh atá go hiomlán laistigh de theorainneacha an limistéir lena mbaineann plean limistéar comhtháite agus ar deimhin leis an údarás rátúcháin lena mbaineann gur tógadh, gur méadaíodh nó gur feabhsaíodh iad laistigh de cibé tréimhse a shonróidh an tAire le hordú chun críocha an ailt seo.
(9) Féadfaidh an tAire, le hordú, ordú faoin alt seo (lena n-áirítear ordú faoin bhfo-alt seo) a leasú nó a chúlghairm.
(10) Déanfar gach ordú faoin alt seo a leagan faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta.
An Tábla | |
(1) | (2) |
An chéad bhliain | 100% |
An dara bliain | 90% |
An tríú bliain | 80% |
An ceathrú bliain | 70% |
An cúigiú bliain | 60% |
An séú bliain | 50% |
An seachtú bliain | 40% |
An t-ochtú bliain | 30% |
An naoú bliain | 20% |
An deichiú bliain | 10% |
Faoisimh áirithe a bheith ag brath ar fhoirgnimh, etc., a bheith i gcomhréir le plean limistéar comhtháite.
11.—(1) Ní fhéadfar aon fhaoiseamh ó cháin ioncaim nó ó cháin chorparáide, de réir mar a bheidh, a dheonú faoi Chaibidil 7 de Chuid 10 den Acht Comhdhlúite Cánacha, 1997, i leith foirgniú, athfheistiú nó athchóiriú foirgnimh, déanmhais nó tí mura mbeidh an t-údarás áitiúil nó an chuideachta údaraithe a d'ullmhaigh an plean limistéar comhtháite lena mbaineann tar éis a dheimhniú i scríbhinn, ar mhodh a shonróidh an tAire, go bhfuil an foirgniú, an t-athfheistiú nó an t-athchóiriú sin i gcomhréir le cuspóirí an phlean sin, arb é an plean áirithe lena mbaineann é a ndearna an tAire breithniú air le linn dó nó di na moltaí dá dtagraítear in alt 9 a dhéanamh chuig an Aire Airgeadais.
(2) San alt seo, ciallaíonn “plean limistéar comhtháite lena mbaineann” an plean limistéar comhtháite ar laistigh de theorainn an limistéir lena mbaineann an plean sin atá an foirgneamh, an déanmhas nó an teach iomchuí suite.
Faireachán ar chur i ngníomh pleananna limistéar comhtháite.
12.—(1) I gcás go ndéanfaidh an tAire Airgeadais ordú faoi alt 372B den Acht Comhdhlúite Cánacha, 1997, á ordú gur limistéar cáilitheach limistéar nó limistéir chun críocha alt amháin nó níos mó de Chaibidil 7 de Chuid 10 den Acht sin, déanfaidh an t-údarás áitiúil nó an chuideachta údaraithe lena mbaineann cibé socruithe is cuí leis nó léi sna himthosca ar leith chun faireachán a dhéanamh ar chur i ngníomh an phlean limistéar comhtháite lena mbaineann agus beidh aird ag an údarás nó ag an gcuideachta, le linn dó nó di déanamh amhlaidh, ar cibé treoirlínte a eiseoidh an tAire ó am go ham chun críocha an ailt seo.
(2) Déanfaidh údarás áitiúil nó cuideachta údaraithe, de réir mar a bheidh, i ndáil le gach bliain ina gcuirfidh sé nó sí faoi deara an faireachán dá dtagraítear i bhfo-alt (1) a dhéanamh, tuarascáil i scríbhinn a thabhairt don Aire maidir le torthaí an fhaireacháin sin a luaithe is féidir tar éis dheireadh na bliana sin.
(3) San alt seo—
ciallaíonn “plean limistéar comhtháite lena mbaineann” an plean limistéar comhtháite ar laistigh de theorainn an limistéir lena mbaineann an plean sin atá an limistéar nó na limistéir dá dtagraítear i bhfo-alt (1) suite;
ciallaíonn “údarás áitiúil nó cuideachta údaraithe lena mbaineann” an t-údarás áitiúil nó an chuideachta údaraithe a d'ullmhaigh an plean limistéar comhtháite lena mbaineann.
CUID III
Forálacha a bhaineann le hÚdarás Forbartha Dugthailte Bhaile Átha Cliath
Moltaí ó Údarás Forbartha Dugthailte Bhaile Átha Cliath.
13.—(1) Féadfaidh Bord Feidhmiúcháin (de réir bhrí alt 17 d'Acht 1997) an Údaráis, ag féachaint do na cuspóirí a léirítear sa mháistirphlean arna ullmhú ag an Údarás faoi alt 24 d'Acht 1997, a mholadh don Aire Airgeadais ordú faoi mhír (a) nó (b) d'alt 367 (1) den Acht Comhdhlúite Cánacha, 1997, a dhéanamh maidir leis na nithe lena mbaineann.
(2) Beidh aird ag an mBord sin, le linn aon mholadh a dhéanamh faoi fho-alt (1), ar na critéir atá leagtha amach i bhfo-alt (2) d'alt 367 den Acht Comhdhlúite Cánacha, 1997.
Faoisimh áirithe a bheith ag brath ar fhoirgnimh, etc., a bheith i gcomhréir leis an máistirphlean.
14.—Ní fhéadfar aon fhaoiseamh ó cháin ioncaim nó ó cháin chorparáide, de réir mar a bheidh, a dheonú faoi Chaibidil 6 de Chuid 10 den Acht Comhdhlúite Cánacha, 1997, i leith foirgniú, athfheistiú nó athchóiriú foirgnimh, déanmhais nó tí mura mbeidh deimhnithe ag an Údarás i scríbhinn, ar mhodh a shonróidh an tAire, go bhfuil an foirgniú, an t-athfheistiú nó an t-athchóiriú sin i gcomhréir leis na cuspóirí a léirítear sa mháistirphlean arna ullmhú ag an Údarás faoi alt 24 d'Acht 1997.
Leasú ar alt 20 d'Acht 1997.
15.—Leasaítear leis seo alt 20 d'Acht 1997 tríd an bhfomhír seo a leanas a chur le mír (a) d'fho-alt (1):
“(iii) ar leith ó aon athbhreithniú dá dtagraítear i bhfomhír (i), cibé modhnuithe is cuí léi a dhéanamh ó am go ham ar an bplean (nach modhnuithe iad a d'athródh cineál an phlean go substaintiúil) ag féachaint d'aon imthosca a éireoidh tar éis an plean a ullmhú nó a thabhairt cothrom le dáta go deireanach faoi fhomhír (i);”.
Leasú ar alt 30 d'Acht 1997.
16.—Leasaítear leis seo alt 30 d'Acht 1997 trí “£100,000,000” a chur in ionad “£50,000,000” i bhfo-alt (3).
CUID IV
Ilghnéitheach
Deontais d'údaráis áitiúla agus do chomhlachtaí eile.
17.—Féadfaidh an tAire, le toiliú an Aire Airgeadais, as airgead a sholáthróidh an tOireachtas, deontais a thabhairt d'údarás áitiúil nó d'aon chomhlacht eile ar cúram dó caomhnú foirgneamh nó déanmhas a chur chun cinn, faoi chomhair an chaiteachais a thabhóidh sé, go hiomlán nó go páirteach—
(a) i dtaca le hathnuachan uirbeach agus sráidbhailte, lena n-áirítear athnuachan fhisiceach, eacnamaíoch agus shóisialach, a chur chun cinn, nó
(b) i dtaca le caomhnú foirgneamh nó déanmhas ar díol spéise iad ó thaobh na healaíne, na hailtireachta nó na staire de.
Leasú ar ailt 370 agus 372E den Acht Comhdhlúite Cánacha, 1997.
18.—Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997—
(a) in alt 370(1), tríd an méid seo a leanas a chur in ionad an mhínithe ar “áitreabh cáilitheach”:
“ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-alt (5)(a), foirgneamh nó déanmhas a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus—
(a) (i) ar foirgneamh nó déanmhas é atá in úsáid chun críche a shonraítear in alt 268(1)(a) agus a dtabhaítear caiteachas caipitiúil ina leith sa tréimhse cháilitheach—
(I) a bhfuil liúntas le tabhairt ina leith, nó
(II) a dtabharfar liúntas ina leith de bhua alt 279, nó a dtabharfaí liúntas ina leith dá ndéanfaí ordú faoi alt 367(1)(a) á ordú go mbeidh an limistéar ina limistéar cáilitheach chun críocha alt 368,
chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi alt 271 nó 273, arna chur chun feidhme le halt 368,
(ii) maidir leis an bhfoirgneamh nó leis an déanmhas sin—
(I) a bhfuil liúntas le tabhairt ina leith, nó
(II) a dtabharfar liúntas ina leith de bhua alt 279, nó a dtabharfaí liúntas ina leith dá ndéanfaí ordú faoi alt 367(1)(a) á ordú go mbeidh an limistéar ina limistéar cáilitheach chun críocha alt 369,
chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9 de bhua alt 369, nó
(iii) ar foirgneamh nó déanmhas é atá in úsáid chun na gcríoch a shonraítear in alt 268(1)(d) agus a dtabhaítear caiteachas caipitiúil i leith a fhoirgnithe nó a athfheistithe sa tréimhse cháilitheach ar caiteachas é a dtabharfaí liúntas ina leith, murach fo-alt (6), chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9,
agus
(b) atá ligthe ar cíos ar théarmaí tráchtála bona fide ar cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí í i leith ligean an fhoirgnimh nó an déanmhais arna chaibidil ar bhonn neamhthuilleamaíoch,
ach, más rud é go dtabhaítear caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais—
(i) a bhfuil liúntas le tabhairt ina leith, nó
(ii) a dtabharfar liúntas ina leith de bhua alt 279, nó
(iii) a dtabharfaí liúntas ina leith, dá ndéanfaí ordú faoi alt 367(1)(a) á ordú go mbeidh an limistéar ina limistéar cáilitheach chun críocha alt 368 nó 369, de réir mar a bheidh, nó
(iv) a dtabharfaí liúntas ina leith murach fo-alt (6),
chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin.”,
agus
(b) in alt 372E(1) (a cuireadh isteach le halt 76 den Acht Airgeadais, 1998), tríd an méid seo a leanas a chur in ionad an mhínithe ar “áitreabh cáilitheach”:
“ciallaíonn ‘áitreabh cáilitheach’, faoi réir fho-alt (5)(a), foirgneamh nó déanmhas—
(a) (i) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus ar foirgneamh nó déanmhas é atá in úsáid chun críche a shonraítear in alt 268(1)(a), agus a dtabhaítear caiteachas caipitiúil ina leith sa tréimhse cháilitheach—
(I) a bhfuil liúntas le tabhairt ina leith, nó
(II) a dtabharfar liúntas ina leith de bhua alt 279, nó a dtabharfaí liúntas ina leith dá ndéanfaí ordú faoi alt 372B(1)(a) á ordú go mbeidh an limistéar ina limistéar cáilitheach chun críocha alt 372C,
chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi alt 271 nó 273, arna chur chun feidhme le halt 372C,
(ii) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus—
(I) a bhfuil liúntas le tabhairt ina leith, nó
(II) a dtabharfar liúntas ina leith de bhua alt 279, nó a dtabharfaí liúntas ina leith dá ndéanfaí ordú faoi alt 372B(1)(a) á ordú go mbeidh an limistéar ina limistéar cáilitheach chun críocha alt 372D,
chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9 de bhua alt 372D,
nó
(iii) a bhfuil a láithreán go hiomlán laistigh de limistéar cáilitheach agus ar foirgneamh nó déanmhas é atá in úsáid chun na gcríoch a shonraítear in alt 268(1)(d), agus a dtabhaítear caiteachas caipitiúil i leith a fhoirgnithe nó a athfheistithe sa tréimhse cháilitheach ar caiteachas é a dtabharfaí liúntas ina leith, murach fo-alt (6), chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9,
agus
(b) atá ligthe ar cíos ar théarmaí tráchtála bona fide ar cibé comaoin a bhféadfaí a bheith ag súil go n-íocfaí í i leith ligean an fhoirgnimh nó an déanmhais arna chaibidil ar bhonn neamhthuilleamaíoch,
ach, más rud é go dtabhaítear caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais—
(i) a bhfuil liúntas le tabhairt ina leith, nó
(ii) a dtabharfar liúntas ina leith de bhua alt 279, nó
(iii) a dtabharfaí liúntas ina leith dá ndéanfaí ordú faoi alt 372B(1)(a) á ordú go mbeidh an limistéar ina limistéar cáilitheach chun críocha alt 372C nó 372D, de réir mar a bheidh, nó
(iv) a dtabharfaí liúntas ina leith murach fo-alt (6),
chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin.”.
Leasú ar Chaibidlí 7 agus 8 de Chuid 10 den Acht Comhdhlúite Cánacha, 1997.
19.—Leasaítear leis seo Caibidlí 7 agus 8 (a cuireadh isteach leis an Acht Airgeadais, 1998) de Chuid 10 den Acht Comhdhlúite Cánacha, 1997—
(a) in alt 372B(1), tríd an mír seo a leanas a chur in ionad mhír (b):
“(b) i gcás ina bhfuil limistéar nó limistéir den sórt sin le bheith ina limistéar cáilitheach chun críocha alt 372D—
(i) go mbeidh nó nach mbeidh ceann amháin nó níos mó de na hearnálacha foirgnimh nó déanmhais a luaitear i bhfo-alt (2) ina áitreabh cáilitheach nó ina n-áitreabh cáilitheach de réir bhrí an ailt sin agus
(ii) nach mbeidh feidhm ag fo-alt (6) den alt sin i ndáil leis an limistéar cáilitheach sin, agus”,
(b) in alt 372D—
(i) trí “fho-ailt (3) go (6A)” a chur in ionad “fho-ailt (3) go (6)” i bhfo-alt (2)(a),
(ii) trí “ach faoi réir alt 372B(1)(b)” a chur isteach i ndiaidh “D'ainneoin fho-ailt (2) go (4)” i bhfo-alt (6)(a), agus
(iii) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(6A) I gcás go n-ordaítear le hordú arna dhéanamh faoi alt 372B(1) nach mbeidh feidhm ag fo-alt (6) i ndáil le limistéar cáilitheach, beidh feidhm ag fo-alt (4) i ndáil leis an limistéar cáilitheach sin—
(a) amhail is dá mba thagairt do 25 faoin gcéad an tagairt i mír (a)(iv) den fho-alt sin do 50 faoin gcéad, agus
(b) amhail is dá ndéanfaí na fomhíreanna seo a leanas a chur in ionad fhomhír (ii) de mhír (b) den fho-alt sin:
‘(ii) amhail is dá ndéanfaí an mhír seo a leanas a chur in ionad mhír (b) d'fho-alt (2) den alt sin:
“(b) Maidir le haon chaiteachas cáilitheach, ní bheidh aon liúntas a thabharfar faoi alt 272 agus a mhéadófar faoi mhír (a) i leith an chaiteachais sin, cibé acu is do thréimhse inmhuirearaithe amháin nó níos mó ná tréimhse amháin den sórt sin a éilítear é, níos mó san iomlán ná 50 faoin gcéad de mhéid an chaiteachais cháilithigh sin.”,
agus
(iii) amhail is dá ndéanfaí fo-ailt (3) go (7) den alt sin a scriosadh.”’,
(c) in alt 372N—
(i) trí “fho-ailt (3) go (6B)” a chur in ionad “fho-ailt (3) go (6)” i bhfo-alt (2)(a), agus
(ii) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(6A) Ní bheidh feidhm ag fo-alt (6) i ndáil le caiteachas caipitiúil a thabhaítear sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú áitribh cháilithigh ach amháin i gcás an t-áitreabh cáilitheach a bheith, tráth ar bith sa tréimhse sin, ina ábhar do léas cáilitheach (de réir bhrí alt 372O) arna dheonú do dhuine a áitíonn an t-áitreabh cáilitheach chun críocha trádála nó gairme cáilithí (de réir bhrí an ailt sin).
(6B) I gcás nach bhfuil feidhm ag fo-alt (6) i ndáil le caiteachas caipitiúil a thabhaítear sa tréimhse cháilitheach, beidh feidhm ag fo-alt (4)—
(a) amhail is dá mba thagairt do 25 faoin gcéad an tagairt i mír (a)(iv) den fho-alt sin do 50 faoin gcéad,
agus
(b) amhail is dá ndéanfaí na fomhíreanna seo a leanas a chur in ionad fhomhír (ii) de mhír (b) den fho-alt sin:
‘(ii) amhail is dá ndéanfaí an mhír seo a leanas a chur in ionad mhír (b) d'fho-alt (2) den alt sin:
“(b) Maidir le haon chaiteachas cáilitheach, ní bheidh aon liúntas a thabharfar faoi alt 272 agus a mhéadófar faoi mhír (a) i leith an chaiteachais sin, cibé acu is do thréimhse inmhuirearaithe amháin nó níos mó ná tréimhse amháin den sórt sin a éilítear é, níos mó san iomlán ná 50 faoin gcéad de mhéid an chaiteachais cháilithigh sin.”,
agus
(iii) amhail is dá ndéanfaí fo-ailt (3) go (7) den alt sin a scriosadh.”’,
agus
(d) in alt 372O—
(i) trí “ó thrádáil nó ó ghairm cháilitheach (is trádáil nó gairm a sonraítear, le rialacháin arna ndéanamh ag an Aire Airgeadais, gur trádáil nó gairm cháilitheach í chun críocha an ailt seo)” a chur in ionad “ó thrádáil nó ó ghairm” i bhfo-alt (3), agus
(ii) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (5):
“(6) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den 21 lá a shuífidh Dáil Éireann tar éis an t-ordú a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.”.
Leasú ar fhorálacha a bhaineann le Limistéar Duganna Theach an Chustaim.
20.—Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997—
(a) in alt 322—
(i) i bhfo-alt (1), tríd an méid seo a leanas a chur in ionad an mhínithe ar “an tréimhse shonraithe”:
“ciallaíonn ‘an tréimhse shonraithe’ an tréimhse dar tosach an 25ú lá d'Eanáir, 1988, agus dar críoch—
(a) an 24ú lá d'Eanáir, 1999, chun críocha alt 324,
(b) an 31ú lá de Nollaig, 1999, chun críocha ailt 325 go 328, agus
(c) an 31ú lá de Nollaig, 1999, chun críocha alt 323; ach más rud é, i ndáil le foirgniú áitribh cháilithigh de réir bhrí an ailt sin, go ndéantar 51 faoin gcéad ar a laghad den chaiteachas caipitiúil iomlán a thabhaítear ar fhoirgniú an áitribh a thabhú roimh an 1ú lá d'Eanáir, 2000, déanfar an tagairt sa mhír seo don 31ú lá de Nollaig, 1999, a fhorléiriú mar thagairt don 30ú lá de Mheitheamh, 2000.”, agus
(ii) i bhfo-alt (2), tríd an méid seo a leanas a chur in ionad mhír (b):
“(b) maidir le haon limistéar den sórt sin a thuairiscítear amhlaidh, go ndéanfar an míniú ar ‘an tréimhse shonraithe’ a fhorléiriú mar thagairt do cibé tréimhse a bheidh sonraithe san ordú i ndáil leis an limistéar sin; ach ní thosóidh aon tréimhse den sórt sin a bheidh sonraithe san ordú roimh an 26ú lá d'Eanáir, 1994, ná ní chríochnóidh sí—
(i) tar éis an 24ú lá d'Eanáir, 1999, chun críocha alt 324,
(ii) tar éis an 31ú lá de Nollaig, 1999, chun críocha ailt 325 go 328, agus
(iii) tar éis an 31ú lá de Nollaig, 1999, chun críocha alt 323; ach más rud é, i ndáil le foirgniú áitribh cháilithigh de réir bhrí an ailt sin, go ndéantar 51 faoin gcéad ar a laghad den chaiteachas caipitiúil iomlán a thabhaítear ar fhoirgniú an áitribh a thabhú roimh an 1ú lá d'Eanáir, 2000, déanfar an tagairt san fhomhír seo don 31ú lá de Nollaig, 1999, a fhorléiriú mar thagairt don 30ú lá de Mheitheamh, 2000,”,
(b) in alt 323, trí fho-alt (3)(b) a scriosadh, agus
(c) in alt 409A (a cuireadh isteach le halt 30 den Acht Airgeadais, 1998), tríd an méid seo a leanas a chur, i bhfo-alt (5)(b), in ionad na bhfocal ó “roimh an 1ú lá de Bhealtaine, 1998,” go dtí deireadh an fho-ailt sin:
“(I) roimh an 1ú lá de Bhealtaine, 1998, ach amháin i gcás foirgnimh shonraithe a bhfuil feidhm ag clásal (II) maidir leis, nó
(II) roimh an 1ú lá de Lúnasa, 1998, i gcás foirgnimh shonraithe a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim faoi Chaibidil 1 de Chuid 9 de bhua Chaibidil 1 de Chuid 10,
de bhun caibidlí a bhí ar siúl roimh an 3ú lá de Nollaig, 1997.”.
(2) Aisghairtear leis seo alt 25 den Acht Airgeadais, 1998.