#465844
Faoisimh ó Cháin chun Saoráidí Loctha agus Marcaíochta a Sholáthar agus i leith Forbairtí Gaolmhara Áirithe
Tax Reliefs for the Provision of Park and Ride Facilities and for Certain Related Developments
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#468336
Faoisimh ó Cháin chun Saoráidí Loctha agus Marcaíochta a Sholáthar agus i leith Forbairtí Gaolmhara Áirithe
Tax reliefs for the provision of Park and Ride Facilities and for Certain Related Developments
#468339
Saoráidí loctha agus marcaíochta agus forbairtí gaolmhara áirithe
Park and ride facilities and certain related developments
#468342
(a) i ndáil le suíomh, forbairt agus oibriú saoráidí loctha agus marcaíochta,
(a) the location, development and operation of park and ride facilities,
#468343
(b) i ndáil le forbairt gníomhaíochtaí tráchtála a bheidh suite ag saoráidí cáilitheacha loctha agus marcaíochta, agus
(b) the development of commercial activities located at qualifying park and ride facilities, and
#468344
(c) i ndáil le forbairt cóiríochta cónaithe áirithe a bheidh suite ag saoráidí cáilitheacha áirithe loctha agus marcaíochta,
(c) the development of certain residential accommodation located at certain qualifying park and ride facilities,
#468346
ciallaíonn ‘saoráid loctha agus marcaíochta’—
‘park and ride facility’ means—
#468355
ar ina limistéar feidhme atá an tsaoráid loctha agus marcaíochta suite.
in whose functional area the park and ride facility is situated.
#468379
(a) níos mó ná 13 bliana tar éis an tsaoráid cháilitheach loctha agus marcaíochta a úsáid den chéad uair, nó
(a) more than 13 years after the qualifying park and ride facility was first used, or
#470564
Liúntais chaipitiúla i ndáil le foirgniú nó athfheistiú saoráidí áirithe loctha agus marcaíochta.
Capital allowances in relation to construction or refurbishment of certain park and ride facilities.
#468349
ciallaíonn ‘saoráid cháilitheach loctha agus marcaíochta’ saoráid loctha agus marcaíochta a ndéanfaidh an t-údarás áitiúil iomchuí, i gcomhairle le cibé gníomhaireachtaí eile a bheidh sonraithe sna treoirlínte, deimhniú i scríbhinn a thabhairt ina leith don duine a bheidh ag foirgniú nó ag athfheistiú saoráide den sórt sin á rá gur deimhin leis go gcomhlíonann an tsaoráid na critéir agus na ceanglais atá leagtha síos sna treoirlínte;
‘qualifying park and ride facility’ means a park and ride facility in respect of which the relevant local authority, in consultation with such other agencies as may be specified in the guidelines, gives a certificate in writing to the person constructing or refurbishing such a facility stating that it is satisfied that the facility complies with the criteria and requirements laid down in the guidelines;
#468358
(b) na coinníollacha a mbeidh feidhm acu i ndáil le soláthar seirbhísí iompair chuig saoráid loctha agus marcaíochta agus uaithi, lena n-áirítear foráil le haghaidh comhaontaithe fhoirmiúil idir soláthraí seirbhíse iompair agus oibritheoir saoráide loctha agus marcaíochta i gcás na feidhmeanna sin a bheith á gcomhall ag daoine éagsúla,
(b) the conditions to apply in relation to the provision of transport services to and from a park and ride facility, including provision for a formal agreement between a transport service provider and a park and ride facility operator where these functions are discharged by separate persons,
#468359
(c) uaireanta oibrithe saoráide loctha agus marcaíochta agus leibhéal agus struchtúr na muirear a bheidh le híoc ag daoine den phobal i leith locadh agus úsáid seirbhísí iompair chuig saoráid loctha agus marcaíochta nó uaithi,
(c) the hours of operation of a park and ride facility and the level and structure of charges to be borne by members of the public in respect of parking and the use of transport services to or from a park and ride facility,
#468361
(e) an cion d’áiteanna loctha, más ann, i saoráid loctha agus marcaíochta a fhéadfar, faoi réir aon choinníollacha is gá, a leithroinnt chun críocha a bhaineann le haon fhorbairt tráchtála nó chónaithe ag saoráid loctha agus marcaíochta,
(e) the proportion of parking space, if any, in a park and ride facility which may, subject to any necessary conditions, be allocated for purposes connected with any commercial or residential development at a park and ride facility,
#468362
(f) na ceanglais a mbeidh feidhm acu i ndáil le forbairt agus oibriú gníomhaíochtaí tráchtála, más ann, ag saoráid loctha agus marcaíochta, lena n-áirítear ceanglais is gá chun a chinntiú nach mbeidh éifeacht dhochrach ag na gníomhaíochtaí sin ar fhorbairt agus ar oibriú na saoráide loctha agus marcaíochta, agus
(f) the requirements to apply in relation to the development and operation of commercial activities, if any, at a park and ride facility, including requirements necessary to ensure that those activities do not have an adverse effect on the development and operation of the park and ride facility, and
#468363
(g) na ceanglais a mbeidh feidhm acu i ndáil le soláthar cóiríochta cónaithe, más ann, ag saoráid loctha agus marcaíochta, lena n-áirítear ceanglais is gá chun a chinntiú nach mbeidh éifeacht dhochrach ag an gcóiríocht sin ar fhorbairt agus oibriú na saoráide loctha agus marcaíochta.
(g) the requirements to apply in relation to the provision of residential accommodation, if any, at a park and ride facility, including requirements necessary to ensure that such accommodation does not have an adverse effect on the development and operation of the park and ride facility.
#468364
372V.—(1)(a) Faoi réir fho-ailt (2) go (4), beidh feidhm, d’ainneoin aon ní dá mhalairt sna forálacha sin, ag na forálacha de na hAchtanna Cánach a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais tionscail amhail is dá mba é a bheadh i saoráid cháilitheach loctha agus marcaíochta, gach uile thráth ar saoráid cháilitheach loctha agus marcaíochta í, foirgneamh nó déanmhas a bhfuil liúntas le tabhairt ina leith chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil 1 de Chuid 9 mar gheall ar í a úsáid chun críche a shonraítear in alt 268 (1) (a).
372V.—(1) (a) Subject to subsections (2) to (4), the provisions of the Tax Acts relating to the making of allowances or charges in respect of capital expenditure incurred on the construction or refurbishment of an industrial building or structure shall, notwithstanding anything to the contrary in those provisions, apply as if a qualifying park and ride facility were, at all times at which it is a qualifying park and ride facility, a building or structure in respect of which an allowance is to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter 1 of Part 9 by reason of its use for a purpose specified in section 268(1)(a).
#468366
(2) Más rud é go dtabhaítear caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú saoráide cáilithí loctha agus marcaíochta, ní bheidh feidhm ag fo-alt (1) ach amháin i gcás nach lú méid iomlán an chaiteachais chaipitiúil a thabhaítear amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach na saoráide cáilithí loctha agus marcaíochta díreach sula dtabhaítear an caiteachas sin.
(2) In a case where capital expenditure is incurred in the qualifying period on the refurbishment of a qualifying park and ride facility, subsection (1) shall apply only if the total amount of the capital expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the qualifying park and ride facility immediately before that expenditure is incurred.
#468381
(5) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh ar liúntas de bhua fho-alt (1), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú saoráide cáilithí loctha agus marcaíochta, ní dhéileálfar (d’ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d’obair ar fhoirgniú nó ar athfheistiú na saoráide cáilithí loctha agus marcaíochta a rinneadh iarbhír le linn na tréimhse cáilithí mar chaiteachas a tabhaíodh sa tréimhse sin.
(5) For the purposes only of determining, in relation to a claim for an allowance by virtue of subsection (1), whether and to what extent capital expenditure incurred on the construction or refurbishment of a qualifying park and ride facility is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or refurbishment of the qualifying park and ride facility actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.
#468395
agus a thabhaítear ag an tsaoráid loctha agus marcaíochta sin, ná leath an chaiteachais chaipitiúil iomláin a thabhaítear ag an tsaoráid loctha agus marcaíochta sin agus a bhfuil liúntas le tabhairt nó asbhaint le déanamh ina leith, nó a mbeadh liúntas le tabhairt nó asbhaint le déanamh ina leith de bhua aon fhorála den Chaibidil seo murach an mhír seo nó alt 372X(4) nó 372Y(2)(c).
incurred at that park and ride facility, does not exceed one-half of the total capital expenditure incurred at that park and ride facility in respect of which an allowance or deduction is to be made or would, but for this paragraph or section 372X(4) or 372Y(2)(c), be made by virtue of any provision of this Chapter.
#468421
(ii) le caiteachas eile, más ann, a bhfuil foráil ann le haghaidh asbhainte ina leith faoi alt 372Y, agus a thabhaítear ag an tsaoráid loctha agus marcaíochta sin, ná an ceathrú cuid den chaiteachas caipitiúil iomlán a thabhaítear ag an tsaoráid loctha agus marcaíochta sin agus a bhfuil liúntas le tabhairt nó asbhaint le déanamh ina leith, nó a mbeadh liúntas le tabhairt nó asbhaint le déanamh ina leith de bhua aon fhorála den Chaibidil seo murach an fo-alt seo nó alt 372(W)(2)(c) nó 372(Y)(2)(c).
(ii) other expenditure, if any, in respect of which there is provision for a deduction under section 372Y, incurred at that park and ride facility, does not exceed one-quarter of the total capital expenditure incurred at that park and ride facility in respect of which an allowance or deduction is to be made or would, but for this subsection or section 372W(2)(c) or 372Y(2)(c), be made by virtue of any provision of this Chapter.
#468443
agus a thabhaítear ag an tsaoráid loctha agus marcaíochta sin, ná an ceathrú cuid den chaiteachas caipitiúil iomlán a thabhaítear ag an tsaoráid loctha agus marcaíochta sin agus a bhfuil liúntas le tabhairt nó asbhaint le déanamh ina leith, nó a mbeadh liúntas le tabhairt nó asbhaint le déanamh ina leith de bhua aon fhorála den Chaibidil seo murach an mhír seo nó alt 372W(2)(c) nó 372X(4).
incurred at that park and ride facility, does not exceed onequarter of the total capital expenditure incurred at that park and ride facility in respect of which an allowance or deduction is to be made or would, but for this paragraph or section 372W(2)(c) or 372X(4), be made by virtue of any provision of this Chapter.
#468357
(a) na critéir chun oiriúnacht láithreáin mar shuíomh le haghaidh saoráide loctha agus marcaíochta a chinneadh,
(a) the criteria for determining the suitability of a site as a location for a park and ride facility,
#468360
(d) an líon íosta áiteanna loctha feithiclí a bheidh le soláthar i saoráid loctha agus marcaíochta,
(d) the minimum number of vehicle parking spaces to be provided in a park and ride facility,
#468380
(b) i gcás ina bhfuil feidhm ag alt 276, níos mó ná 13 bliana tar éis an caiteachas caipitiúil ar athfheistiú na saoráide loctha agus marcaíochta a thabhú.
(b) in a case where section 276 applies, more than 13 years after the capital expenditure on refurbishment of the park and ride facility was incurred.
#468383
372W.—(1) San alt seo, ciallaíonn ‘áitreabh cáilitheach’ foirgneamh nó déanmhas a bhfuil a láithreán go hiomlán laistigh de láithreán saoráide cáilithí loctha agus marcaíochta agus—
372W.—(1) In this section ‘qualifying premises’ means a building or structure the site of which is refurbishment of wholly within the site of a qualifying park and ride facility and—
#468409
(a) a bhfuil a láithreán go hiomlán laistigh de láithreán saoráide cáilithí loctha agus marcaíochta,
(a) the site of which is wholly within the site of a qualifying park and ride facility,
#1604785
—bonneagar loctha agus taistil a fhorbairt chun go mbeidh modhanna éagsúla iompair phoiblí so-úsáidte;
—DEVELOP PARK AND RIDE INFRASTRUCTURE IN ORDER TO FACILITATE EASE OF USE OF VARIOUS PUBLIC TRANSPORT MODES;
#468351
ciallaíonn ‘an t-údarás áitiúil iomchuí’, i ndáil le foirgniú nó athfheistiú saoráide loctha agus marcaíochta nó áitribh cháilithigh de réir bhrí alt 372W nó le foirgniú áitribh cháilithigh de réir na mbríonna faoi seach a shanntar in ailt 372X agus 372Y—
‘the relevant local authority’, in relation to the construction or refurbishment of a park and ride facility or a qualifying premises within the meaning of section 372W or the construction of a qualifying premises within the respective meanings assigned in sections 372X and 372Y, means—
#468365
(b) Ní thabharfar liúntas de bhua an fho-ailt seo i leith aon chaiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú saoráide cáilithí loctha agus marcaíochta ach amháin a mhéid a thabhaítear an caiteachas sin sa tréimhse cháilitheach.
(b) An allowance shall be given by virtue of this subsection in respect of any capital expenditure incurred on the construction or refurbishment of a qualifying park and ride facility only in so far as that expenditure is incurred in the qualifying period.
#468367
(3) Chun críocha ailt 271 agus 273 a chur chun feidhme, le fo-alt (1), i ndáil le caiteachas caipitiúil arna thabhú sa tréimhse cháilitheach ar fhoirgniú nó ar athfheistiú saoráide cáilithí loctha agus marcaíochta—
(3) For the purposes of the application, by subsection (1), of sections 271 and 273 in relation to capital expenditure incurred in the qualifying period on the construction or refurbishment of a qualifying park and ride facility—
#468378
(4) D’ainneoin alt 274(1), ní ghearrfar aon mhuirear cothromaíochta i ndáil le saoráid cháilitheach loctha agus marcaíochta mar gheall ar aon cheann de na teagmhais a shonraítear san alt sin a tharlaíonn—
(4) Notwithstanding section 274(1), no balancing charge shall be made in relation to a qualifying park and ride facility by reason of any of the events specified in that section which occurs—
#468382
(6) Más rud é go dtugtar liúntas faoin alt seo i leith caiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú saoráide cáilithí loctha agus marcaíochta, ní thabharfar aon liúntas i leith an chaiteachais sin de bhua aon fhorála eile de na hAchtanna Cánach.
(6) Where an allowance is given under this section in respect of capital expenditure incurred on the construction or refurbishment of a qualifying park and ride facility, no allowance shall be given in respect of that expenditure by virtue of any other provision of the Tax Acts.
#468384
(a) a ndéanfaidh an t-údarás áitiúil iomchuí deimhniú i scríbhinn a thabhairt ina leith don duine a bheidh ag foirgniú nó ag athfheistiú an áitribh á rá gur deimhin leis go gcomhlíonann an t-áitreabh agus an ghníomhaíocht a dhéanfar san áitreabh na ceanglais atá leagtha síos sna treoirlínte i ndáil le forbairt gníomhaíochta tráchtála ag saoráid cháilitheach loctha agus marcaíochta, agus
(a) in respect of which the relevant local authority gives to the person constructing or refurbishing the premises a certificate in writing stating that it is satisfied that the premises and the activity to be carried on in the premises complies with the requirements laid down in the guidelines in relation to the development of commercial activity at a qualifying park and ride facility, and
#468392
(c) (i) Ní thabharfar liúntas de bhua an fho-ailt seo i leith aon chaiteachais chaipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú áitribh cháilithigh ag saoráid loctha agus marcaíochta ach amháin a mhéid nach mó an caiteachas sin, nuair a dhéantar é a chomhiomlánú—
(c) (i) An allowance shall be given by virtue of this subsection in respect of any capital expenditure incurred on the construction or refurbishment of a qualifying premises at a park and ride facility only in so far as that expenditure when aggregated with—
#468396
(ii) Aon duine a thabhaigh caiteachas caipitiúil ar fhoirgniú nó ar athfheistiú áitribh cháilithigh ag saoráid loctha agus marcaíochta agus a éilíonn gur chomhlíon sé nó sí ceanglais fhomhír (i) i ndáil leis an gcaiteachas sin, measfar nár chomhlíon sé nó sí na ceanglais amhlaidh mura mbeidh deimhniú i scríbhinn arna eisiúint ag an údarás áitiúil iomchuí agus á rá gur deimhin leis gur comhlíonadh na ceanglais sin faighte ag an duine ón údarás sin.
(ii) A person who has incurred capital expenditure on the construction or refurbishment of a qualifying premises at a park and ride facility and who claims to have complied with the requirementsof subparagraph (i) in relation to that expenditure, shall be deemed not to have so complied unless the person has received from the relevant local authority a certificate in writing issued by it stating that it is satisfied that those requirements have been met.
#468410
(b) a ndéanfaidh an t-údarás áitiúil iomchuí deimhniú i scríbhinn a thabhairt ina leith don duine a bheidh ag foirgniú an tí á rá gur deimhin leis go gcomhlíonann an teach nó, i gcás gur ceann de líon tithe i bhforbairt aonair an teach, an fhorbairt ar cuid di é, na ceanglais atá leagtha síos sna treoirlínte i ndáil le forbairt cóiríochta cónaithe áirithe ag saoráid loctha agus marcaíochta,
(b) in respect of which the relevant local authority gives to the person constructing the house a certificate in writing stating that it is satisfied that the house or, in a case where the house is one of a number of houses in a single development, the development of which it is part complies with the requirements laid down in the guidelines in relation to the development of certain residential accommodation at a park and ride facility,
#468419
(4) (a) Ní bheidh duine i dteideal asbhainte de bhua fho-alt (2) i leith caiteachais chaipitiúil a thabhaítear ar fhoirgniú áitribh cháilithigh ag saoráid loctha agus marcaíochta ach amháin a mhéid nach mó an caiteachas sin, nuair a dhéantar é a chomhiomlánú—
(4) (a) A person shall be entitled to a deduction by virtue of subsection (2) in respect of capital expenditure incurred on the construction of qualifying premises at a park and ride facility only in so far as that expenditure when aggregated with—
#468422
(b) Aon duine a thabhaigh caiteachas caipitiúil ar fhoirgniú áitribh cháilithigh ag saoráid loctha agus marcaíochta agus a éilíonn gur chomhlíon sé nó sí ceanglais mhír (a) i ndáil leis an gcaiteachas sin, measfar nár chomhlíon sé nó sí na ceanglais amhlaidh mura mbeidh deimhniú i scríbhinn arna eisiúint ag an údarás áitiúil iomchuí agus á rá gur deimhin leis gur comhlíonadh na ceanglais sin faighte ag an duine on údarás sin.
(b) A person who has incurred capital expenditure on the construction of a qualifying premises at a park and ride facility and who claims to have complied with the requirements of paragraph (a) in relation to that expenditure, shall be deemed not to have so complied unless the person has received from the relevant local authority a certificate in writing issued by it stating that it is satisfied that those requirements have been met.
#468440
(c) (i) Ní bheidh duine i dteideal asbhainte de bhua an fho-ailt seo i leith caiteachais cháilithigh a thabhaítear ag saoráid loctha agus marcaíochta ach amháin a mhéid nach mó an caiteachas sin, nuair a dhéantar é a chomhiomlánú—
(c) (i) A person shall be entitled to a deduction by virtue of this subsection in respect of qualifying expenditure incurred at a park and ride facility only in so far as that expenditure when aggregated with—
#468444
(ii) Aon duine a thabhaigh caiteachas cáilitheach ag saoráid loctha agus marcaíochta agus a éilíonn gur chomhlíon sé nó sí ceanglais fhomhír (i) i ndáil leis an gcaiteachas sin, measfar nár chomhlíon sé nó sí na ceanglais amhlaidh mura mbeidh deimhniú i scríbhinn arna eisiúint ag an údarás áitiúil iomchuí agus á rá gur deimhin leis gur comhlíonadh na ceanglais sin faighte ag an duine ón údarás sin.
(ii) A person who has incurred qualifying expenditure at a park and ride facility and who claims to have complied with the requirements of subparagraph (i) in relation to that expenditure, shall be deemed not to have so complied unless the person has received from the relevant local authority a certificate in writing issued by it stating that it is satisfied that those requirements have been met.
#1636873
Go ndéanfar Caibidil 9 de Chuid 10 den Acht Comhdhlúite Cánacha, 1997 (Uimh. 39 de 1997), lena ndéantar foráil maidir le scéim dreasachtaí cánach i leith caiteachais chaipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú saoráidí áirithe loctha agus marcaíochta agus forbairtí gaolmhara áirithe, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT CHAPTER 9 OF PART 10 OF THE TAXES CONSOLIDATION ACT, 1997 (NO. 39 OF 1997), WHICH PROVIDES FOR A SCHEME OF TAX INCENTIVES IN RESPECT OF CAPITAL EXPENDITURE INCURRED ON THE CONSTRUCTION OR REFURBISHMENT OF CERTAIN PARK AND RIDE FACILITIES AND CERTAIN RELATED DEVELOPMENTS, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.
#1637338
Go ndéanfar Cuid 10 den Acht Comhdhlúite Cánacha 1997 (Uimh. 39 de 1997), lena ndéantar foráil, inter alia, maidir le scéim dreasachtaí cánach i limistéir a bheidh ainmnithe faoin Scéim um Athnuachan Uirbeach, faoin Scéim um Athnuachan Baile, faoin Scéim Loctha agus Marcaíochta agus faoin Scéim Cóiríochta do Mhic Léinn, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT PART 10 OF THE TAXES CONSOLIDATION ACT 1997 (NO. 39 OF 1997), WHICH PROVIDES, INTER ALIA, FOR A SCHEME OF TAX INCENTIVES IN AREAS DESIGNATED UNDER THE URBAN RENEWAL SCHEME, THE TOWN RENEWAL SCHEME, THE PARK AND RIDE SCHEME AND THE STUDENT ACCOMMODATION SCHEME, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.
#1637560
Go ndéanfar alt 372W den Acht Comhdhlúite Cánacha, 1997 (Uimh. 39 de 1997), lena gcuirtear liúntais chaipitiúla ar fáil i ndáil le foirgniú nó athfheistiú áitreabh tráchtála áirithe laistigh de láithreán saoráide cáilithí loctha agus marcaíochta, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT SECTION 372W OF THE TAXES CONSOLIDATION ACT, 1997 (NO. 39 OF 1997), WHICH PROVIDES CAPITAL ALLOWANCES IN RELATION TO THE CONSTRUCTION OR REFURBISHMENT OF CERTAIN COMMERCIAL PREMISES WITHIN THE SITE OF A QUALIFYING PARK AND RIDE FACILITY, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.