Taxes Consolidation Act 1997 Schedule 8

Description of qualifying resort areas

Schedule 8 described the qualifying resort areas for the purposes of the seaside resort area tax relief scheme provided by Chapter 4 (sections 351 to 359) of Part 10.

• The Schedule defined the precise geographical boundaries of designated seaside resort areas which qualified for capital allowances and other tax reliefs for tourism-related development.
• Qualifying areas were located in 12 counties: Clare, Cork, Donegal, Galway, Kerry, Louth, Mayo, Meath, Sligo, Waterford, Wexford and Wicklow.
• Each area was described by reference to District Electoral Divisions, townlands, road boundaries and field measurements, giving a legally precise delineation of the qualifying zones.
• The Schedule is now spent, as the seaside resort area relief scheme is no longer operative.