#572272
Chun meastachán a dhéanamh ar luach seirbhísí teaghaisí úinéirí-áitithe, úsáidtear an modh srathaithe.
To estimate the value of owner-occupied dwelling services, the stratification method is used.
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#1483457
ciallaíonn “teaghais úinéir-áitithe cháilitheach”, i ndáil le pearsa aonair, foirgneamh cáilitheach—
"qualifying owner-occupied dwelling", in relation to an individual, means a qualifying building which is either—
#2150544
Caithfear le teaghais úinéir-áitithe faoi throscán go ginearálta mar theaghais áitithe.
A furnished owner-occupied dwelling in general shall be treated as an occupied dwelling.
#467556
ciallaíonn ‘caiteachas cáilitheach’, i ndáil le pearsa aonair, méid is comhionann le méid an chaiteachais a thabhaigh an phearsa aonair ar fhoirgniú nó, de réir mar a bheidh, ar athfheistiú áitribh cháilithigh ar teaghais úinéir-áitithe cháilitheach é i ndáil leis an bpearsa aonair tar éis aon suim—
‘qualifying expenditure’, in relation to an individual, means an amount equal to the amount of the expenditure incurred by the individual on the construction or, as the case may be, refurbishment of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to—
#467561
ciallaíonn ‘teaghais úinéir-áitithe cháilitheach’, i ndáil le pearsa aonair, áitreabh cáilitheach a úsáideann an phearsa aonair den chéad uair, tar éis an caiteachas cáilitheach a bheith tabhaithe, mar aon-áit nó mar phríomh-áit chónaithe dó féin nó di féin;
‘qualifying owner-occupied dwelling’, in relation to an individual, means a qualifying premises which is first used, after the qualifying expenditure has been incurred, by the individual as his or her only or main residence;
#468433
ciallaíonn ‘caiteachas cáilitheach’, i ndáil le pearsa aonair, méid is comhionann le méid an chaiteachais a thabhaigh an phearsa aonair ar fhoirgniú áitribh cháilithigh ar teaghais úinéiráitithe cháilitheach é i ndáil leis an bpearsa aonair tar éis aon suim—
‘qualifying expenditure’, in relation to an individual, means an amount equal to the amount of the expenditure incurred by the individual on the construction of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to—
#1432267
ciallaíonn “caiteachas cáilitheach” i ndáil le pearsa aonair, faoi réir mhír (c), méid is ionann agus méid an chaiteachais a thabhaigh an phearsa aonair sa tréimhse cháilitheach ag foirgniú áitribh cháilithigh ar teaghais úinéir-áitithe cháilitheach é i ndáil leis an bpearsa aonair, tar éis aon suim i leith nó faoi threoir an chaiteachais sin, nó i leith nó faoi threoir an áitribh cháilithigh nó na hoibre foirgníochta ar tabhaíodh ina leith é, a bheidh faighte ag an bpearsa aonair, nó atá sé i dteideal a fháil, go díreach nó go neamhdhíreach, ón Stát, ó aon bhord a bunaíodh le reacht nó ó aon údarás poiblí nó áitiúil, a bheith asbhainte ón méid sin caiteachais;
"qualifying expenditure", in relation to an individual, means, subject to paragraph (c), an amount equal to the amount of the expenditure incurred by the individual in the qualifying period on the construction of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to that expenditure, or in respect of or by reference to the qualifying premises or construction work in respect of which it was incurred, which the individual has received, or is entitled to receive, directly or indirectly, from the State, any board established by statute or any public or local authority;
#1432269
ciallaíonn “teaghais úinéir-áitithe cháilitheach”, i ndáil le pearsa aonair, áitreabh cáilitheach a bhfuil a shuíomh go hiomlán laistigh de limistéar ainmnithe seachas Limistéar Duganna Theach an Chustaim agus a úsáideann an phearsa aonair sin i gcéaduair, tar éis an caiteachas cáilitheach sin a bheith tabhaithe, mar a aon-áit nó a phríomh-áit chónaithe;
"qualifying owner-occupied dwelling", in relation to an individual, means a qualifying premises, the site of which is wholly within a designated area other than the Custom House Docks Area and which is first used, after the qualifying expenditure has been incurred, by that individual as his only or main residence;
#1463091
—Leasaítear leis seo alt 44 den Acht Airgeadais, 1986 , trí “seachas Limistéar Duganna Theach an Chustaim” a scriosadh as an míniú ar “teaghais úinéir-áitithe cháilitheach” in alt (1) (a).
— Section 44 of the Finance Act, 1986 , is hereby amended by the deletion from the definition of "qualifying owner-occupied dwelling" in section (1) ( a ) of "other than the Custom House Docks Area".
#1483467
ciallaíonn “caiteachas iomchuí”, i ndáil le pearsa aonair, méid an chaiteachais a thabhaigh an phearsa aonair, le linn na tréimhse cáilithí, ar aon obair dheisiúcháin nó athchóiriúcháin, nó obair chothabhála de chineál deisiúcháin nó athchóiriúcháin, atá ag teacht le buncharachtar nó bundéanamh an fhoirgnimh agus a dhéantar ar theaghais úinéir-áitithe cháilitheach de chuid na pearsan aonair.
"relevant expenditure" in relation to an individual, means the amount of the expenditure incurred, during the qualifying period, by the individual in respect of any work of repair or restoration, or maintenance in the nature of repair or restoration, which is consistent with the original character or fabric of the building and is carried out on a qualifying owner-occupied dwelling of the individual.
#1534434
ciallaíonn ‘caiteachas cáilitheach’, i ndáil le pearsa aonair, méid is comhionann le méid an chaiteachais a thabhaigh an phearsa aonair ar fhoirgniú nó, de réir mar a bheidh, ar athfheistiú áitribh cháilithigh ar teaghais úinéir-áitithe cháilitheach é i ndáil leis an bpearsa aonair tar éis aon suim—
'qualifying expenditure', in relation to an individual, means an amount equal to the amount of the expenditure incurred by the individual on the construction or, as the case may be, refurbishment of a qualifying premises which is a qualifying owner-occupied dwelling in relation to the individual after deducting from that amount of expenditure any sum in respect of or by reference to—
#1534444
ciallaíonn ‘teaghais úinéir-áitithe cháilitheach’, i ndáil le pearsa aonair, áitreabh cáilitheach a úsáideann an phearsa aonair den chéad uair, tar éis an caiteachas cáilitheach a bheith tabhaithe, mar aon-áit nó mar phríomh-áit chónaithe dó féin nó di féin;
'qualifying owner-occupied dwelling', in relation to an individual, means a qualifying premises which is first used, after the qualifying expenditure has been incurred, by the individual as his or her only or main residence;
#2150513
Má tá an seomra mar chuid de theaghais úinéir-áitithe, áfach, bheadh áireamh dúbailte i gceist chun an cíos a íocann an lóistéir chomh maith leis an gcíos barúlach ina iomláine a áireamh.
However, if the room is a part of an owner-occupied dwelling it would be double counting to include both the rental that the lodger pays as well as the imputed rental in its entirety.
#2150580
I gcás teaghais úinéir-áitithe de chuid neamhchónaithigh, tá onnmhairiú seirbhísí teaghaise le taifeadadh ansin, agus déantar an glanbharrachas oibriúcháin comhfhreagrach a thaifeadadh mar ioncam príomha arna íoc leis an gcuid eile den domhan (mír 3.173 agus mír 4.60 d’Iarscríbhinn A a ghabhann le CCE 2010).
In the case of an owner-occupied dwelling of a non-resident, an export of dwelling services is then to be recorded, and the corresponding net operating surplus is recorded as primary income paid to the rest of the world (paragraphs 3.173 and 4.60 of Annex A to ESA 2010).