Taxes Consolidation Act 1997 section 380X

Restrictions on relief non-application of relief in certain cases

Section 380X restricts capital allowances for expenditure on relocation from a toxic docklands area where EU State aid rules are not satisfied.

• No allowances under sections 380R to 380U are available where any part of the qualifying expenditure has been or will be met, directly or indirectly, by grant or other State assistance.
• The potential allowances must comply with EU Regional Aid Guidelines for 2007–2013, the National Regional Aid Map for Ireland for the same period, and EU Community Guidelines on State Aid for Environmental Protection (April 2008).
• Relief is denied where the claimant is subject to an outstanding recovery order following a prior European Commission decision declaring aid in their favour to be illegal and incompatible with the common market.
• Relief is also denied where the claimant is a firm "in difficulty" within the meaning of the EU Community Guidelines on State Aid for Rescuing and Restructuring Firms in Difficulty.