Taxes Consolidation Act 1997 Schedule 8A

Description of qualifying rural areas

Schedule 8A described the qualifying rural areas for the purposes of the rural renewal tax relief scheme provided by sections 372L to 372T.

  • The Schedule identified the geographic areas that qualified for the rural renewal tax reliefs under Chapter 8 of Part 10.
  • The entire counties of Leitrim and Longford were designated as qualifying rural areas.
  • Specified District Electoral Divisions in Counties Cavan, Roscommon, and Sligo were designated as qualifying rural areas.
  • The legislation is now spent, as the rural renewal relief scheme has expired.

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