S.I. No. 81/1998 - Urban Renewal Act, 1986 (Remission of Rates) (Amendment) (No. 2) Scheme, 1998

S.I. No. 81 of 1998.

URBAN RENEWAL ACT, 1986 (REMISSION OF RATES) (AMENDMENT) (NO. 2) SCHEME, 1998

In exercise of the powers conferred on the Minister for the Environment and Local Government by section 7 of the Urban Renewal Act, 1986 (No. 19 of 1986), as amended by section 57 of the Dublin Docklands Development Authority Act, 1997 (No. 7 of 1997), which powers are delegated to me by the Environment and Local Government (Delegation of Ministerial Functions) Order, 1997 ( S.I. No. 427 of 1997 ), I, Robert Molloy, Minister of State at the Department of the Environment and Local Government, hereby make the following amending scheme:—

1. This scheme may be cited as the Urban Renewal Act, 1986 (Remission of Rates) (Amendment) (No. 2) Scheme, 1998.

2. The Urban Renewal Act, 1986 (Remission of Rates) (No. 2) Scheme, 1995 ( S.I. No. 365 of 1995 ) is hereby amended

(a) by the substitution in the definition of "office premises" contained in article 2(2) of

"except where

(a) the use is incidental to the principal use of the premises, or

(b) the premises is occupied by a company which is certified to be a qualifying company for the purposes of section 343 of the Taxes Consolidation Act, 1997 (No. 39 of 1997);" for "except where the use is incidental to the principal use of the premises;",

(b) by the substitution in each of paragraphs (a), (b) and (c) of the definition of "qualifying premises" contained in article 2(2) of "1st day of August, 1994 and ending on the

(a) 31st day of July, 1997 or,

(b) where a certificate under section 339 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), was given by the relevant local authority, the 31st day of July, 1998;" for "21st day of December, 1995 and ending on the 31st day of July, 1997;",

(c) by the substitution in Article 3 of "1st day of August, 1994" for "date of the making of this scheme",

(d) by the substitution in Article 4(2) of

"ending on

(a) the 31st day of July, 1997 or,

(b) where a certificate under section 339 of the Taxes Consoldiation Act, 1997, was given by the relevant local authority, the 31st day of July, 1998." for "ending on the 31st day of July, 1997.",

(e) by the substitution in Part 1 of the First Schedule thereto of " Urban Renewal Act, 1986 (Designated Areas) (Ballinasloe) Order, 1994 ( S.I. No. 373 of 1994 ), as amended by the Urban Renewal Act, 1986 (Designated Areas) (Ballinasloe) Order, 1994 (Rectification of Area) Order, 1997 ( S.I. No. 70 of 1997 )" for " Urban Renewal Act, 1986 (Designated Areas) (Ballinasloe) Order, 1994 ( S.I. No. 373 of 1994 )",

(f) by the substitution in Part 1 of the First Schedule thereto of " Urban Renewal Act, 1986 (Designated Areas) (Dublin) Order, 1994 ( S.I. No. 407 of 1994 ), as amended by the Urban Renewal Act, 1986 (Designated Areas) (Dublin) Order, 1994 (Rectification of Area) Order, 1997 ( S.I. No. 336 of 1997 ), insofar, but only insofar, as it relates to each of the areas which article 2 of the first aforementioned Order declares to be a designated area." for " Urban Renewal Act, 1986 (Designated Areas) (Dublin) Order, 1994 ( S.I. No. 407 of 1994 ) insofar, but only insofar, as it relates to each of the areas which article 2 thereof declares to be a designated area.",

(g) by the substitution in Part 1 of the First Schedule thereto of " Urban Renewal Act, 1986 (Designated Areas) (Dungarvan) Order, 1994 ( S.I. No. 378 of 1994 ), as amended by the Urban Renewal Act, 1986 (Designated Areas) (Dungarvan) Order, 1994 (Rectification of Area) Order, 1997 ( S.I. No. 337 of 1997 )." for " Urban Renewal Act, 1986 (Designated Areas) (Dungarvan) Order, 1994 ( S.I. No. 378 of 1994 ).".

Dated this 30th day of March, 1998.

Robert Molloy

Minister of State at the Department of the Environment and Local Government.

The Minister for Finance hereby consents to this scheme.

GIVEN under the Official Seal of the Minister for Finance this 30th day of March, 1998.

Charlie McCreevy

Minister for Finance.

EXPLANATORY NOTE

This scheme amends the qualifying period within which certain works must be carried out in certain designated areas in order to be eligible for remission of rates under the Urban Renewal Act, 1986 and provides for rates remission to apply to office development for qualifying companies in certain designated enterprise areas in Dublin, Cork and Galway. These revisions bring the application of the rates remission scheme into line with that applying to the tax incentives provided for the same works.