Living City Initiative*
|
|
- Moris Beasley
- 8 years ago
- Views:
Transcription
1 Living City Initiative* A new Pilot project for Urban Regeneration Information Note Department of Finance February 2013 *This Initiative will be subject to EU State Aid approval
2 Living City Initiative A new Pilot project for Urban Regeneration Background to the Initiative The historic central areas of some of Ireland s cities have suffered for a long time from the relocation of family homes and businesses to the suburbs, a phenomenon which was exacerbated by prolific ribbon development during the Celtic Tiger years. The historic hearts of our cities have also suffered greatly from the general economic downturn in recent years. The Living City Initiative is a targeted pilot tax incentive which aims to seek to address this issue in two ways by focusing on: 1. encouraging people back to the centre of Irish cities to live in historic buildings 2. encouraging the regeneration of the retail heartland of central business districts. The Initiative will provide tax incentives for works performed to refurbish residential and retail buildings either to bring them up to a habitable standard or even to make improvements to buildings which are currently inhabited. The incentives will be targeted at owner/occupiers rather than property developers. The Living City Initiative is being legislated for in Finance Bill Legislation will be provided subject to commencement order which will be dependent on EU State Aid approval. The pilot scheme will also be subject to an ex-ante cost benefit analysis. Living City Initiative February
3 1. Residential Many urban centres in Ireland contain areas which house buildings of cultural and historic importance. In our cities there is a particular prevalence of Georgian houses many of which date back to the middle of the eighteenth century. Despite the age of these buildings, it is clear that with the proper care and attention they can preserve their unique characteristics and beauty and they can continue to be an important part of the living fabric of our cities. There are many excellent examples of areas which benefit enormously from the presence of well maintained Georgian structures. Unfortunately there are also examples where Georgian buildings are not well preserved and have fallen into a state of disrepair and in some cases, dereliction. The costs associated with refurbishing these buildings, given their age and their historic importance and resultant planning restrictions, can sometimes be prohibitive. The Minister for Finance, with his colleague the Minister for Arts, Heritage and the Gaeltacht, has been examining possible ways to promote and support the refurbishment of buildings which might have been neglected over time. The Initiative is a pilot project which is designed to generate interest in refurbishing Georgian buildings with a view to attracting greater residential occupancy in these areas and restoring these areas to some of their former glory. Attracting families back to these areas will provide an impetus for the areas to be re-born. Ambitions to take action and revive Georgian residential areas must be tempered by the country s current economic situation and the provision of tax incentives in this pilot scheme will have to be clearly targeted at the specific areas where Georgian houses are located. While the value of the incentives to be provided will be modest, this Initiative should be regarded as one part of the overall regeneration of these areas. There is no single measure which alone can rebuild areas and communities and the Government s Living City Initiative February
4 Initiative will have to be complemented by the efforts of the wider society in terms of supporting the Initiative and availing of the incentives which are on offer. 2. Retail The refurbishment of historic buildings, although an important measure, will not by itself revive the fortunes of these areas. To truly encourage a Living city centre, a large and diverse range of retail offerings is necessary in order to make city centres an attractive destination for shoppers. Therefore there is also a need to encourage improvements to retail facilities and to that end incentives will also be provided for the development and upgrade of retail premises in specific areas. Residents need to have shops nearby and shopkeepers need local residents. The two are inter-dependent. Under the pilot initiative, incentives will be offered to retailers to encourage them to upgrade their premises to attract their local clientele. How will the Initiative work? The Living City Initiative is designed to provide, on a pilot basis, incentives which are aimed at complementing the efforts of other public and private bodies to boost the residential and retail quality of historically and culturally important urban areas. The Initiative will provide tax incentives for works performed to refurbish residential and retail buildings either to bring them up to a habitable standard or even to make improvements to buildings which are currently inhabited. The incentives will be targeted at owner/occupiers rather than property developers. There will be a broad definition of refurbishment and the types of activity that will be covered. However, there will be a requirement for a certain amount of work to be completed before the work will be eligible for tax relief. The cost of such refurbishment or conversion works must be at least 10 per cent of the pre-works value of the property Living City Initiative February
5 for the relief to be claimed. This means the works must be substantial and not just relating to minor redecoration, for example. As regards the residential element of the Initiative, residents will be able to claim tax relief for the cost of the refurbishment works in the relevant Georgian houses. This relief can be claimed at the rate of 10% per year for 10 years against their income 1, but only for years in which the house is the principal private residence of the person. If the property is sold within the 10 year period, entitlement to the relief stops and the new owner will not be entitled to claim any relief. There will be a system of certification which will be performed by the relevant Local Authority to ensure that works have been undertaken and that planning permission, where necessary, has been obtained. The certification process will generally entail a prerefurbishment inspection to identify the proposed works and a post inspection to ensure these works have been completed to an acceptable standard and that the costs of those works are reasonable. The size of some of these houses means that they would be regarded as being too big for the average family. Therefore, a pragmatic approach is being adopted whereby larger houses can be divided into smaller units. There will be minimum sizes placed on these units to ensure that an acceptable living space is provided 2. The objective is for significant societal benefits to be gleaned from increased residential occupancy which will provide knock-on boosts elsewhere. Local tradesmen can be expected to have greater business opportunities during the refurbishment phase which will in turn bring benefits to local suppliers etc. Therefore the Initiative would also provide benefits for the SME sector. 1 For instance, if the total refurbishment costs amount to 25,000 the resident can claim 2,500 each year as a deduction against their income for a period of 10 years. 2 For instance, a 4 storey building (3 storeys over basement) could be divided into 2, 3 or 4 units. Living City Initiative February
6 Local service providers such as crèches, cafés etc. will also see the benefits of increased residential occupancy and the consequent increased demands for their services. Retailers will be entitled to relief on works undertaken to upgrade or refit their shops. Accelerated Capital Allowances, a type of relief which has been in place for quite some time, will be available to retailers to allow them to claim for refitting works etc. over a period of seven years at a rate of 15% for the first 6 years and 10% for the final year. This relief for the conversion and refurbishment of certain commercial buildings will come within the ambit of the high earners restriction, the property relief surcharge and any capital allowances remaining unused at the end of the tax life of the building will be terminated in line with the provisions introduced last year. Which Areas Will be Designated and Why? The legislation in Finance Bill 2013 sets down the parameters for the pilot Living City Initiative. It also empowers the Minister for Finance to designate the cities, or particular areas of those cities, which are suitable for inclusion in the Initiative. The scheme will follow the same standards regardless of the areas designated. The Minister would expect to consult with his Government colleagues before designating any area. Pobál, the state agency that supports local communities, has a sophisticated index to measure deprivation in different local areas across Ireland. A scoring is given to local areas based on a national average of zero and ranging from approximately -35 (being the most disadvantaged) to +35 (being the most affluent) which takes into account several deprivation statistics from the 2011 census. The results for the main cities are set out below. Living City Initiative February
7 Table: Pobal HP Relative Deprivation Index for Irish Cities Dublin City Cork City Galway City Limerick City Waterford City Source: 2011 Pobal HP Deprivation Index for Small Areas, based on 2011 Census of Population data Table: Total Population by Local Authority Area % Change Dublin City 506, , Cork City 119, , Galway City 72,414 75, Limerick City 59,788 57, Waterford City 45,748 46, Source: 2011 Pobal HP Deprivation Index for Small Areas, based on 2011 Census of Population data The HP relative index scores for Limerick city at -6.6 and Waterford at are by far the lowest. Data from Census 2011 allows for comparisons on unemployment data and participation rates to be made between the main gateway cities. Unemployment Rate Unemployment Rate Males Participation Rate Participation Rate Males Dublin City 18.5% 22.3% 62.4% 68.2% Cork City 22.2% 26.4% 54.4% 60.9% Galway City 18.6% 22.0% 61.5% 66.1% Limerick City 28.6% 32.7% 55.1% 62.2% Waterford City 25.1% 29.6% 59.8% 66.2% Source: Census 2011 This census data shows that Limerick City has the highest overall rate of unemployment and the highest rate of male unemployment of each of the five main gateways. Waterford has the second highest overall unemployment rate and rate of male unemployment. The Living City Initiative February
8 rates in these two cities are also significantly higher than the national averages recorded by the census. In light of the above, it has been decided that the pilot phase of the Living City Initiative will be targeted at two specific urban areas which have been identified as being most in need of urgent action Waterford City and Limerick City. The specific parts of the two cities to be designated will be a matter for discussion with the relevant local authority. Waterford City Waterford is a city with a population of 113,000 (this includes Waterford city and county). This accounts for 2.4% of the total population. The recession has had a particularly hard impact on the South East with the loss of significant numbers of construction jobs and high profile business closures. At 19.4% the unemployment rate in the South East of the country is significantly higher than the national average of 14.8%. This also represents the highest regional unemployment rate. Long-term unemployment in the region is 12.2%, higher than the national average of 8.9%. The region also has a lower than average participation rate and faces a series of challenges in terms of re-skilling those who have lost their jobs. Limerick City It has been recognised by recent Governments that Limerick has its own unique problems. There is already an ambitious housing regeneration scheme in place which is designed to return housing estates back to their communities. The importance attached to Limerick regeneration can be judged by the fact that very significant amounts of public funds have been spent on housing redevelopment in the area in recent years. Living City Initiative February
9 While it is vital to redevelop the housing estates, this will achieve little if the city centre ceases to be vibrant and self-sustaining. As the population of Limerick city centre is currently estimated to be less than 2,000 people, many dwellings lie vacant. Unfortunately, there are clear signs that the lack of maintenance is having a profound effect on some buildings. While some of these properties are very well-kept others are run-down and show clear signs of neglect. Some buildings are in a very bad state with some even depending on scaffolding for support. With the assistance of the Limerick local authority, specific Georgian residential areas have been identified as being suitable for inclusion in the Living City Initiative pilot scheme. Residents will be able to avail of tax relief for the entire cost of refurbishment works performed in these Georgian houses. Conclusion The Living City Initiative is a targeted pilot tax incentive which aims to seek to address the need for urban regeneration in two ways by focusing on: 1. encouraging people back to the centre of Irish cities to live in historic buildings 2. encouraging the regeneration of the retail heartland of central business districts. While the value of the incentives to be provided under the pilot Living City Initiative will be modest, this Initiative should be regarded as one part of the overall regeneration of these selected areas. There is no single measure which alone can rebuild areas and communities and the Government s Initiative will have to be complemented by the efforts of the wider society in terms of supporting the Initiative and availing of the incentives which will be on offer, once EU state aid approval has been obtained. All queries in relation to the Living City Initiative should be directed to the following address: livingcity@finance.gov.ie Living City Initiative February
Standing Up for Rural Ireland. Labour s plan for balanced regional development
Standing Up for Rural Ireland Labour s plan for balanced regional development Our commitments Invest 200m in key growth regional centres. Labour will produce a new regional growth strategy and invest 200m
More informationFLOOD RISK STATEMENT IN SUPPORT OF THE CONNECTING HERNE BAY AREA ACTION PLAN PREFERRED OPTIONS DOCUMENT
FLOOD RISK STATEMENT IN SUPPORT OF THE CONNECTING HERNE BAY AREA ACTION PLAN PREFERRED OPTIONS DOCUMENT Canterbury City Council January 2008 1 APPLICATION OF THE PPS25 SEQUENTIAL AND EXCEPTION TESTS 1.0
More informationtes for Guidance Taxes Consolidation Act 1997 Finance Act 2015 Edition - Part 10
Part 10 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands CHAPTER 1 Custom House Docks Area 322 Interpretation (Chapter
More informationSustaining Progress: Social Partnership Agreement
Sustaining Progress: Social Partnership Agreement Second Progress Report to the Social Partners on the Implementation of the Affordable Housing Initiative Des Geraghty December 2004 1 2 Contents: Summary
More informationHousing Assistance Payment Landlord Information Leaflet
Landlord Information Leaflet Table of Contents 1. What is Housing Assistance Payment (HAP)? 3 2. When will HAP be available? 3 3. Where will HAP be available? 3 4. How will HAP Work? 3 5. What are the
More informationPutting Ireland First Éire Chun Cinn. Tackling The 26 Counties Social Housing Crisis. www.sinnfein.ie
Putting Ireland First Éire Chun Cinn Making omes A P r i o r i t y Tackling The 26 Counties Social Housing Crisis www.sinnfein.ie May 2014 Introduction In 2008 when the sub-prime market collapsed Ireland
More informationMaking Homes Affordable Labour s Plan for Housing
Making Homes Affordable Labour s Plan for Housing Labour Making Homes Affordable.indd 1 10/02/2016 15:47 Every person should have access to good quality, secure, affordable housing, appropriate to their
More informationUrban Renewal: Social Aspects in Planning. Summary
Urban Renewal: Social Aspects in Planning Summary Urban renewal in Israel today is being promoted by parliamentary legislation and by a number of different strategies initiated by the Ministry of Construction
More informationTaxation of Illness and Occupational Injury Benefits
IT 22 Taxation of Illness and Occupational Injury Benefits ver 13.03 RPC003028_EN_WB_L_1 Introduction Illness Benefit (formerly known as Disability Benefit) and Occupational Injury Benefit paid by the
More informationBuy-to-Let Mortgage Arrears: Measures Needed to Protect Homes of Tenants and Stability of Private Rented Sector
Buy-to-Let Mortgage Arrears: Measures Needed to Protect Homes of Tenants and Stability of Private Rented Sector Submission to Joint Oireachtas Committee on Finance, Public Expenditure and Reform April
More informationDepartment of Education and Skills Irish Language Scheme 2013 2016 under the Official Languages Act 2003
Department of Education and Skills Irish Language Scheme 2013 2016 under the Official Languages Act 2003 April 2013 CONTENTS Chapter 1: Development of the Second Irish Language Scheme... 1 1.1 Introduction...1
More informationLandlord Information Booklet Your questions answered
Your questions answered Údaráis Áitiúla Éireann Local Authorities Ireland V.2 May 2015 Table of Contents About this booklet 1 What is Housing Assistance Payment (HAP)? 2 What are the benefits of HAP for
More informationIT72 Tax treatment of shares acquired by employees and directors under Unapproved Share Option Schemes
IT72 Tax treatment of shares acquired by employees and directors under Unapproved Share Option Schemes RPC004963_EN_WB_L_1 1. Introduction 1.1 Overview This Explanatory Leaflet is aimed at the individual
More informationCustomer Service Standards. for the. Supply of Electricity. Permanent Residents of. Residential Parks
Customer Service Standards for the Supply of Electricity to Permanent Residents of Residential Parks www.fairtrading.nsw.gov.au AUGUST 2006 TABLE OF CONTENTS 1. INTRODUCTION...1 1.1 PREAMBLE...1 1.2 LEGISLATIVE
More informationChristchurch and St Luke s Projects
Christchurch and St Luke s Projects Christchurch In August 2009 Cork City Council applied for funding under the Urban Regeneration Sub Theme of the Gateways and Hub Challenge for the restoration of two
More informationWarmer Healthier Homes: A Consultation Paper on a new Fuel Poverty Strategy for Northern Ireland
Warmer Healthier Homes: A Consultation Paper on a new Fuel Poverty Strategy for Northern Ireland A Response by the Chartered Institute of Housing in Northern Ireland September 2010 The Chartered Institute
More information4. Financial assistance for investors: Grants and incentives
4. Financial assistance for investors: Grants and incentives An introduction from the UK Department for Business, Enterprise and Regulatory Reform There is growing interest from international companies
More informationHome Renovation Incentive scheme (HRI) Guide for Homeowners. Relevant to qualifying works carried out and paid for before April 2014
Home Renovation Incentive scheme (HRI) Guide for Homeowners Relevant to qualifying works carried out and paid for before April 2014 December 2013 Contents 1. What is the Home Renovation Incentive (HRI)
More informationNorthern Ireland Assembly Rating Policy Division Consultation for a Small Business Rate Relief Scheme
Northern Ireland Assembly Rating Policy Division Consultation for a Small Business Rate Relief Scheme Written Response from the National Federation of SubPostmasters 1 The National Federation of SubPostmasters
More informationResidential Tenancies Act 2004. A Quick Guide
Residential Tenancies Act 2004 A Quick Guide Index Subject Page Further Information 1 Scope of Act 2 Tenancy Obligations 2 Rents 3 Security of Tenure 3 Tenancy Terminations 5 Dispute Resolution 6 Registration
More informationRelaxation of planning rules for change of use from commercial to residential
Relaxation of planning rules for change of use from commercial to residential Summary of consultation responses and the Government s response to the consultation Relaxation of planning rules for change
More informationTown of Ajax Heritage Property Tax Rebate Program Information Brochure
Town of Ajax Heritage Property Tax Rebate Program Information Brochure 1733 Westney Road, North circa 1856 Designation By-law 181-85 The Ontario Government has enabled local municipalities to offer tax
More informationThe Community Infrastructure Levy: advice note for culture, arts and planning professionals
The Community Infrastructure Levy: advice note for culture, arts and planning professionals Martin J Elson, Emeritus Professor in Planning, Oxford Brookes University April 2012 Contents Aims of the advice
More informationBridgend County Borough Council
Bridgend County Borough Council Executive Summary December 2009 Page i Executive Summary Background S1 This document summarises the findings of a comprehensive Private Sector House Stock Condition survey
More informationGUIDELINES ON DEFINITIONS USED IN RELIEF FOR INVESTMENT IN CORPORATE TRADES - EMPLOYMENT AND INVESTMENT INCENTIVE AND SEED CAPITAL SCHEMES
IT 15 A GUIDELINES ON DEFINITIONS USED IN RELIEF FOR INVESTMENT IN CORPORATE TRADES - EMPLOYMENT AND INVESTMENT INCENTIVE AND SEED CAPITAL SCHEMES The legislation governing both of these schemes is contained
More informationGrowing the Green Economy
Growing the Green Economy Labour Green Economy Paper.indd 1 05/02/2016 17:44 Our Plan Establish a green infrastructure fund worth 1bn. We recognise the need to fund immediate action on climate change.
More informationLOCAL GOVERNMENT AUDIT SERVICE. Statutory Audit Report. to the. Members of Limerick City Council. for the
LOCAL GOVERNMENT AUDIT SERVICE Statutory Audit Report to the Members of Limerick City Council for the Year Ended 31 December 2013 CONTENTS Paragraph Introduction 1 Financial Standing 2 Summary of Major
More informationElephant & Castle Regeneration TRADERS CHARTER
Elephant & Castle Regeneration TRADERS CHARTER June 2007 Elephant and Castle Shopping Centre Tenants Association 1 Elephant & Castle Regeneration TRADERS CHARTER June 2007 As small business traders at
More informationPlanning Policy Statement 2015
Planning Policy Statement 2015 Introduction It is just over 50 years since national planning legislation was first implemented in Ireland. The Government wishes to reaffirm its strong belief in the value
More informationWater Charges Plan Decision Paper (Executive Summary)
Water Charges Plan Decision Paper (Executive Summary) DOCUMENT TYPE: REFERENCE: DATE PUBLISHED: QUERIES TO: Decision Paper CER/14/746 30 September 2014 waterchargesplan@cer.ie The Commission for Energy
More information21.04 LAND USE. Managing amenity through land use strategies
21.04 LAND USE This section contains objectives and strategies for land use, under the themes of: Housing and community Retail, entertainment and the arts Office and commercial use Industry Education and
More informationMake the most of every investment opportunity.
INTRODUCTION The purpose of this Plan is to provide you with an income in the event of a loss of earnings due to disability for a period of more than six months. The rates, terms and conditions of the
More informationTax Reliefs for Research and Development Expenditure
Tax Reliefs for Research and Development Expenditure Introduction Successive Governments have recognised that encouraging businesses to undertake Research and Development (R&D) activities in the UK is
More informationCapita Asset Services (Ireland) Limited acting as Operator of the SME Credit Guarantee Scheme
1 st Quarter Report of 2015 to the Minister for Jobs, Enterprise and Innovation detailing the analysis and performance of the SME Credit Guarantee Scheme at 31 st March 2015 Capita Asset Services (Ireland)
More informationCycle to Work Scheme
Cycle to Work Scheme Frequently Asked Questions What is the purpose of the scheme?... 2 When did the scheme come into effect?... 2 What are the benefits of the scheme for employees/directors?... 2 What
More informationChapter 2: Commerce (Offices, Industry and Showrooms) Temporary Office Policy Areas. Portland Place Special Policy Area
CONTENTS Page Introduction 111 COM 1 Office renewal and growth 112 COM 2 Offices and mixed use development in Central Westminster 115 COM 3 Relocation of uses 121 COM 4 Small offices 123 COM 5 Temporary
More informationGateshead Economic Growth Acceleration Plan 2014-18
Gateshead Economic Growth Acceleration Plan 2014-18 Foreword by Councillor Mick Henry, Leader of Gateshead Council I m delighted to introduce the Gateshead Economic Growth Acceleration Plan 2014-18. This
More informationGuide to Postal Rates. Effective from 1st July 2015
Guide to Postal Rates Effective from 1st July 2015 Welcome to our Guide to Postal Rates At An Post, our aim is to make posting your letters, large envelopes, packets and parcels as easy as possible for
More informationwww.pwc.com/ie Charitable giving guide
www.pwc.com/ie Charitable giving guide Helping to maximise donations to the wider community March 2012 Contents Introduction 2 Relief from income tax and corporation tax on donations to eligible charities
More informationhousing agency Housing Supply Requirements in Ireland s Urban Settlements 2014-2018 Overview
housing agency Housing Supply Requirements in Ireland s Urban Settlements 2014-2018 Overview April 2014 an average of 16,000 units per annum are required across urban settlements (2014-2018) An average
More informationGuide to. Childcare Education & Training In County Carlow
Guide to Childcare Education & Training In County Introduction Early Childhood Care and Education is an increasingly adapting and growing field in Ireland. Progressively more parents and guardians require
More informationGENERATION RENT A New Deal for Renters and Landlords
AUGUST 2015 GENERATION RENT A New Deal for Renters and Landlords Fianna Fáil Policy Document BARRY COWEN TD FIANNA FÁIL SPOKESPERSON ON ENVIRONMENT & LOCAL GOVERNMENT GENERATION RENT A New Deal for Renters
More informationFROM EYESORES TO ASSETS
Thanet District Council Empty Property and Derelict Land Strategy FROM EYESORES TO ASSETS July 2003 Foreword Thanet has a rising number of empty and derelict properties, and vacant areas of land. These
More informationHow to Apply for an Export Certificate for Food of Non Animal Origin. Information for Food Business Operators in Ireland
How to Apply for an Export Certificate for Food of Non Animal Origin Information for Food Business Operators in Ireland Issue Date: 06/04/2011 Table of Contents When do I need an export certificate?...
More informationHistoric Designation and Financial Incentives for Building Rehabilitation
Historic Designation and Financial Incentives for Building Rehabilitation Macomb, September 23, 2014 Catherine O Connor & Darius Bryjka Illinois Historic Preservation Agency Illinois Historic Preservation
More informationFactsheet Empty Homes
Factsheet Empty Homes From the Shelter policy library October 2004 www.shelter.org.uk. All rights reserved. This document is only for your personal, non-commercial use. You may not copy, reproduce, republish,
More informationIslington Street Trading Strategy. London Borough of Islington. Street Trading Strategy 2008 2012
London Borough of Islington Street Trading Strategy 2008 2012 Table of Contents The Vision... 4 About the Strategy... 5 Part 1: 2012 Realising the Vision... 5 Part 2: Street markets and Islington Borough
More informationCITY OF SUBIACO. PLANNING POLICY 1.4 (September 2013) PUBLIC NOTIFICATION OF PLANNING PROPOSALS
CITY OF SUBIACO PLANNING POLICY 1.4 (September 2013) PUBLIC NOTIFICATION OF PLANNING PROPOSALS ADOPTION DATE: to be inserted AUTHORITY: TOWN PLANNING SCHEME NO. 4 STATE PLANNING POLICY 3.1 RESIDENTIAL
More informationIT 27. Tax Relief for Service Charges. ver 15.09 RPC006035_EN_WB_L_2
IT 27 Tax Relief for Service Charges ver 15.09 RPC006035_EN_WB_L_2 myaccount is a single access point for all Revenue s secure services (except ROS) and is the quickest and easiest way to manage your tax
More informationJoint position on the Consultation Paper on the Green Paper on the future of the VAT Towards a simpler, more robust and efficient VAT system
Brussels, 31 May 2011 Joint position on the Consultation Paper on the Green Paper on the future of the VAT Towards a simpler, more robust and efficient VAT system COM(2010) 695 final Introduction Conscious
More informationMarch 2014. Air Travel Tax Manual
Air Travel Tax Manual March 2014 1 Table of Contents 1. Introduction 2. Legislation 3. Application of tax 4. Exemptions 5. Rates of ATT 6. Liability for ATT 7. Registration for ATT 8. Payment 9. Returns
More informationBelfast City Centre. Strategic Investment Portfolio
Belfast City Centre Strategic Investment Portfolio from Suzanne Wylie, Chief Executive, Belfast City Council It gives me great pleasure to present this portfolio of strategic opportunities to the investment
More informationUHI Explained. Frequently asked questions on the proposed new model of Universal Health Insurance
UHI Explained Frequently asked questions on the proposed new model of Universal Health Insurance Overview of Universal Health Insurance What kind of health system does Ireland currently have? At the moment
More information10/14/2015 HOW DID WE GET HERE? Breaking the Cycle of Disinvestment Downtown
Breaking the Cycle of Disinvestment Downtown OEDA 10/20/2015 heritageohio.org THE KEY TO DOWNTOWN DEVELOPMENT IS TO INTERRUPT THE CYCLE OF DISINVESTMENT AND CREATE ECONOMICALLY VIABLE BUILDINGS. HOW DID
More informationThe Social Dimensions of the Crisis: The Evidence and its Implications
The Social Dimensions of the Crisis: The Evidence and its Implications Executive Summary ii Executive Summary iii The economic crash of 2008 has had profound social impacts, exacerbated by the subsequent
More informationCommunity Learning and Skills Service. Contract Management 2015/16. Guidance for providers. Slough and RBWM
Community Learning and Skills Service Contract Management 2015/16 Guidance for providers Slough and RBWM CONTENTS 1. Purpose... 3 2. About East Berkshire Community Learning and Skills Service... 4 3.
More informationCustomer Service Charter
Customer Service Charter Working to create a National Culture of Excellence in Workplace Safety, Health and Welfare for Ireland Customer Service Charter Introduction The Health and Safety Authority is
More informationHOUSING REVENUE ACCOUNT KEY ISSUES CAPITAL OUTTURN 2014/15
APPENDIX 4 HOUSING REVENUE ACCOUNT KEY ISSUES CAPITAL OUTTURN 2014/15 The spend for the year is 30,225,000. This can be compared with the budgeted figure for 2014/15 of 34,929,000 resulting in an under
More informationPRE CONTRACT QUESTIONNAIRE FOR PROPERTY PURCHASE LAW SOCIETY OF IRELAND
PRE CONTRACT QUESTIONNAIRE FOR PROPERTY PURCHASE LAW SOCIETY OF IRELAND PRE CONTRACT QUESTIONNAIRE FOR PROPERTY PURCHASE LAW SOCIETY OF IRELAND Purchaser: Property: 2001 Edition Issued jointly by and Law
More informationFinancing Options for the Ford Highland Park Project
Financing Options for the Ford Highland Park Project Prepared for: Woodward Heritage 5401 Woodward Avenue Detroit, Michigan 48202 Prepared by: 76 East Forest Avenue Detroit, Michigan 48201 December 2005
More informationEquality, Diversity, Cohesion and Integration Impact Assessment
Equality, Diversity, Cohesion and Integration Impact Assessment As a public authority we need to ensure that all our strategies, policies, service and functions, both current and proposed have given proper
More informationPUBLIC HOUSING ASSET MANAGEMENT STRATEGY. January 2012
PUBLIC HOUSING ASSET MANAGEMENT STRATEGY 2012 2017 January 2012 1 Contents 1. OVERVIEW... 3 2. THE CHALLENGES... 5 2.1 Age of stock... 5 2.2 Demand for public housing... 5 2.3 Matching stock and demand...
More informationPRESTON A REGIONAL SERVICE CENTRE
PRESTON A REGIONAL SERVICE CENTRE Lancashire Economic Partnership s Central Lancashire City Region Development Programme Preston is England s newest city The city acts as the geographic, commercial and
More informationThe Dublin Solicitors Bar Association Income Protection Scheme Available to all practicing Solicitors in Ireland
The Dublin Solicitors Bar Association Income Protection Scheme Available to all practicing Solicitors in Ireland FFGENERAL New Dublin Solicitors Bar Association Group Income Protection Scheme This brochure
More informationRevenue Operational Manual. 15.2A.05 High Income Individuals Restriction. Tax Year 2010 onwards
High Income Individuals Restriction Tax Year 2010 onwards Contents High Income Individuals Restriction...1 1. Background...2 2. How Does the Restriction Work?...2 3. To Whom Does the Restriction Apply?...2
More informationThe Liberals Housing Affordability Policy
The Liberals Housing Affordability Policy Printed and Authorised by B Morton, 640 Murray Street, West Perth WA 6005 Policy Summary Affordable housing is fundamental to the continued growth of our State,
More informationThe Employment and Investment Incentive (EII) - Relief for Investment in Corporate Trades
IT 55 (valid with effect from 25th November 2011) The Employment and Investment Incentive (EII) - Relief for Investment in Corporate Trades Status of this Document This document is not a legal interpretation
More informationREPORT FOR INFORMATION
REPORT FOR INFORMATION REPORT TO: REPORT NO: All Members HAED/30/12S DATE: 30 January 2013 LEAD OFFICER: Head of Assets and Economic Development CONTACT OFFICER: Peter Scott (ext 2405) Dave Coates (ext
More informationIrish Green Building Conference 2015
Irish Green Building Conference 2015 Electric Ireland challenges and opportunities from the National Energy Efficiency Obligation scheme 1 Electric Ireland Vision Be the Number 1 energy supplier in delivery
More informationtes for Guidance Taxes Consolidation Act 1997 Finance Act 2014 Edition - Part 13
Part 13 Close companies CHAPTER 1 Interpretation and general 430 Meaning of close company 431 Certain companies with quoted shares not to be close companies 432 Meaning of associated company and control
More informationTees Valley & Vale of Mowbray LEADER Programme Prospectus. 1.1m of EU funding applied for to promote the Rural Economy
Tees Valley & Vale of Mowbray LEADER Programme Prospectus 1.1m of EU funding applied for to promote the Rural Economy The Tees Valley & Vale of Mowbray LEADER Programme Local Action Group have submitted
More informationAGF Position Paper: Future of care
AGF Position Paper: Future of care Society as a whole bears the responsibility for good and successful care. Care responsibilities often arise suddenly and unexpectedly, and correspondingly the duration
More informationCommunity and Housing - Empty Property Strategy
Community and Housing - Empty Property Strategy Strategic Objective: Epsom and Ewell Borough Council is committed to minimising the number of empty homes in the Borough The Council is committed to a Corporate
More informationChildminding Ireland. Employing a Nanny. A Tax Guide for Parents
Childminding Ireland Employing a Nanny A Tax Guide for Parents 2012 Domestic Employments: An individual who makes payments to an employee in a domestic employment need not register as an employer where:
More informationPlanning Guidelines. Development Contributions. Guidelines for Planning Authorities
24 Development Contributions Guidelines for Planning Authorities Planning Guidelines Department of the Environment, Community and Local Government January 2013 Ministers Foreword Local authorities have
More informationECONOMIC DEVELOPMENT. in this chapter. 8.1 Overview of Economic Conditions. 8.2 Priority Economic Development Needs
8 ECONOMIC DEVELOPMENT in this chapter 8.1 Overview of Economic Conditions 8.2 Priority Economic Development Needs 8.3 Economic Development Goals and Policies chapter 8 economic development Creating new
More informationSocial and Community Development
Chapter 9 Social and Community Development 9.0 Introduction National policy makes it clear that sustainability is not confined to the physical environment. Sustainability also includes the concept of stable,
More informationFIANNA FÁIL POLICY PAPER ON WIND ENERGY
FIANNA FÁIL POLICY PAPER ON WIND ENERGY MICHAEL MOYNIHAN TD SPOKESPERSON FOR COMMUNICATIONS, ENERGY AND NATURAL RESOURCES CONTENTS Executive Summary 2 Introduction 3 The Potential of Wind Energy 4 Current
More informationRevenue position on reimbursement of travel and subsistence expenses
Mr Anthony Buckley Assistant Secretary Office of the Revenue Commissioners South West Region Revenue House Blackpool Co. Cork 14 August 2013 Revenue position on reimbursement of travel and subsistence
More informationHolding companies in Ireland
Holding companies in Irel David Lawless Paul Moloney Dillon Eustace, Dublin Irel has long been a destination of choice for holding companies because of its low corporation tax rate of 12.5 percent, participation
More informationDerby City Centre. Masterplan 2030. Draft for consultation March 2015
Derby City Centre Masterplan 2030 Draft for consultation March 2015 2 DERBY CITY CENTRE MASTERPLAN 2030 Foreword Derby s history shows a city that is resilient, adaptable and innovative in the face of
More informationNursing Homes Support Scheme Bill 2008 Regulatory Impact Analysis
Nursing Homes Support Scheme Bill 2008 Regulatory Impact Analysis 1. Policy Context Government Policy on Long-term Care for Older People 1.1 Government policy in relation to older people is to support
More informationCONSTRUCTION COST GUIDE
KEEPING YOUR COSTS TO A MINIMUM CONSTRUCTION COST GUIDE SECOND HALF 2012 One Lower Leeson Street, Dublin 2, Ireland Telephone 01 685 7219 Email info@build.ie Website www.build.ie SCSI TENDER INDICES Building
More informationStroud Valleys Employment Study. Final Report. Prepared by WHITE YOUNG GREEN PLANNING AND CHESTERTON PLC. On behalf of. Stroud District Council
Stroud Valleys Employment Study Final Report Prepared by WHITE YOUNG GREEN PLANNING AND CHESTERTON PLC On behalf of Stroud District Council November 2003 CONTENTS Page No EXECUTIVE SUMMARY i 1 INTRODUCTION
More informationAsset Management Strategy (2013-2017) Doing things Differently A New Approach for a sustainable future
Asset Management Strategy (2013-2017) A New Approach for a sustainable future Contents Introduction... 2 The Asset Management Vision, Policy Statement & Strategic Themes... 5 Part B The Asset Management
More informationCompetition in Professional Services
Competition in Professional Services The Competition Authority is undertaking a study across a range of eight professions in the construction, legal and medical sectors of the Irish economy. The specific
More informationRESIDENTIAL PROPERTY. Who is looking at Irish Property? FOCUS Q1 2014. Market Activity Buyer and Seller Profiles Cash Sales Prices and Rents
Savills World Research Ireland Residential RESIDENTIAL PROPERTY FOCUS Q1 214 Who is looking at Irish Property? Market Activity Buyer and Seller Profiles Cash Sales Prices and Rents savills.ie/reseach A
More information1. The area including Tiger Stadium, one of Michigan's cultural icons. 2. The area around Harridon Terminal, on the Rouge River.
Executive Summary: City of Detroit Renaissance Zone Introduction The City of Detroit is seeking the designation of two additional subzones for its successful Renaissance Zone project, which began in 1996
More informationDISCRETIONARY RATE RELIEF AND HIGH STREETS:
DISCRETIONARY RATE RELIEF AND HIGH STREETS: A GUIDE FOR LOCAL AUTHORITIES SUPPORTING THE GREAT BRITISH HIGH STREET DISCRETIONARY RATE RELIEF AND HIGH This guide has been developed by the Association of
More informationHome Renovation Incentive Guide for Homeowners or Landlords
Home Renovation Incentive Guide for Homeowners or Landlords This Guide updates the September 2015 version December 2015 myaccount is a single access point for all Revenue s secure services (except ROS)
More informationLump Sum Payments (Redundancy or Retirement)
IT 21 Lump Sum Payments (Redundancy or Retirement) Ver. 14.07 RPC005008_EN_WB_L_1 Introduction In general, all payments made by employers to employees and directors are regarded as Pay for tax purposes
More informationIncentives for Historic Preservation
Incentives for Historic Preservation Historic places help define the character of our communities by providing a tangible link with the past. Today, historic districts around the country are experiencing
More informationTo Boards of Management/Vocational Education Committees and Principal Teachers of Primary Schools
CIRCULAR 0047/2011 To Boards of Management/Vocational Education Committees and Principal Teachers of Primary Schools Probationary Requirements for Registration Purposes for Primary Teachers INTRODUCTION
More informationBig Lottery Fund Research Issue 24. Out of School Hours Childcare: lessons learnt and themes for the future
Big Lottery Fund Research Issue 24 Out of School Hours Childcare: lessons learnt and themes for the future 1 Out of School Hours Childcare: lessons learnt and themes for the future Stock code BIG-OSHCHILD
More informationTax Credits and Reliefs for Over 65 s
Tax Credits and Reliefs for Over 65 s INTRODUCTION This is a guide to the tax credits and reliefs available to people aged 65 or over. After you have read this guide, you may require some of the more detailed
More informationPeter McVerry Trust Pre-Budget Submission
Peter McVerry Trust Pre-Budget Submission September 2015 www.pmvtrust.ie Immediate Actions Leadership: Peter McVerry Trust calls on the Taoiseach or Tánaiste to take up responsibility for the coordination
More informationConsultation Paper: Macro-prudential policy for residential mortgage lending. Submission to the Central Bank of Ireland
PROPERTY INDUSTRY IRELAND Consultation Paper: Macro-prudential policy for residential mortgage lending Submission to the Central Bank of Ireland 5 December 2014 KEY RECOMMENDATIONS Limits on mortgage availability
More informationTrainee Solicitor Survey Ireland 2015
Trainee Solicitor Survey Ireland 2015 H R M R E C R U I T T RA I N E E S O L I C I TO R S U RV E Y I R E- BACKDROP TO SURVEY 44% of law graduates and trainee solicitors surveyed, do not wish to become
More informationFunding Assistance for Repairs to Historic Structures
Funding Assistance for Repairs to Historic Structures The information provided below can be found on the State of Louisiana, Office of Cultural Development Division of Historic Preservation web site: http://www.crt.state.la.us/hp/
More informationDaily Worker Mobility in Ireland, North and South: Cross-Border Movements in Context
Daily Worker Mobility in Ireland, North and South: Cross-Border Movements in Context Ian Shuttleworth School of Geography, Archaeology and Paleoecology QUB Context Cross-border labour flows (and obstacles
More information