The 1999 urban renewal scheme certification guidelines states that a local authority may issue a provisional certificate in respect of a proposed development where it is of the opinion that the development will, when completed, be consistent with the objectives of the integrated area plan for that area. It is understood that this is what occurred in this case. This provisional certificate is not, however, a guarantee that the development will obtain the final certification required to avail of tax relief, as provided for under section 11 of the Urban Renewal Act 1998, which can only issue after the development has been completed.
As it is solely a function for the local authority to decide whether or not to certify the development at that stage, it would be appropriate to take this matter up with the local authority concerned.