Urban Renewal Schemes.

Dáil Éireann Debate, Tuesday - 2 February 2010

Tuesday, 2 February 2010

Questions (161)

Bernard J. Durkan

Question:

244 Deputy Bernard J. Durkan asked the Minister for Finance the number of cities, towns, villages or other locations in urban or rural areas awarded Section 23, urban or environmental renewal or other special designated status or incentives in each of the past 10 years to date in 2010; the degree to which all such projects or proposals have been completed in accordance with requirements; the full extent of the cost in terms of tax foregone or otherwise in each case; the degree to which all such incentives were availed of in accordance with the regulations in each case; and if he will make a statement on the matter. [5010/10]

Written answers

Minister for Finance (Deputy Brian Lenihan)

I am informed by the Revenue Commissioners that the relevant information available on the cost to the Exchequer of each of the property based tax reliefs is based on personal income tax returns filed by non-PAYE taxpayers and corporation tax returns filed by companies for the years 2004 to 2007, the latest year that this information is available. These are set out in the following Table:

Costs to the Exchequer of each Property based Tax reliefs

Scheme	2004	2005	2006	2007
	€m	€m	€m	€m
Urban Renewal	57.4	137.3	140.5	109.3
Town Renewal	17.2	27.3	38.7	34.6
Seaside Renewal	10.1	7.3	6.4	8.0
Rural Renewal	16.1	24.7	38.0	48.5
Multi-storey car parks	3.6	26.2	16.6	9.6
Living over the Shop	1.1	1.3	2.7	3.0
Enterprise Areas	2.8	3.2	3.0	2.8
Park & Ride	0.1	2.7	2.8	1.4
Holiday Cottages	3.1	6.1	9.5	12.4
Hotels	37.7	67.0	106.6	118.0
Nursing Homes	7.0	12.4	14.7	18.3
Housing for the Elderly/Infirm	0.1	0.9	1.4	2.6
Hostels		0.15	0.82	0.72
Guest Houses		0.06	0.08	0.02
Convalescent Homes	0.2	0.2	1.7	0.5
Qualifying (Private) Hospitals	1.9	3.2	10.6	12.0
Qualifying Sports Injury Clinics	0.0	0.0	0.0	1.8
Buildings used for childcare purposes	3.9	5.4	6.0	9.8
Psychiatric Hospitals	0.0	0.0	0.0	0.1
Mental Health Centres	0.0	0.0	0.0	0.0
Student Accommodation	83.8	58.0	64.3	42.0
Total	246.1	383.4	464.4	435.4

I am also informed by the Revenue Commissioners that for the tax year 2003 and earlier years claims for tax incentive schemes on property were aggregated in tax returns with other claims and could not be distinguished from other reliefs claimed. Accordingly, the specific information on costs for 2003 and earlier years is not available. I am advised by Revenue that they are not yet in a position to provide data for 2008 and subsequent years in respect of tax costs of property incentives, as all tax returns filed for that year have not been processed.

As regards the mid-Shannon scheme which commenced in June 2008, complete data will not be available until all of the relevant tax returns for 2009 are filed and processed.

I have also set out below Section 23 property schemes indicating the county and qualifying areas/towns (Appendices 1 to 5), including the Rural Renewal Scheme, Town Renewal Scheme, Living over the Shop Scheme, Seaside Resort Scheme and Designated Islands, and the Integrated Area Urban Renewal Scheme. In the limited time available it has not been possible to provide the Deputy with any further material.

Appendix 1: Rural Renewal Scheme — Qualifying Areas

County	Area — District Electoral Divisions
Cavan	Arvagh, Springfield, Killashandra, Milltown, Carrafin, Grilly, Kilconny, Belturbet Urban, Ardue, Carn, Bilberry, Diamond, Doogary, Lissanover, Ballymagauran, Ballyconnell, Bawnboy, Templeport, Benbrack, Pedara Vohers, Tircahan, Swanlinbar, Kinawley, Derrynananta, Dunmakeever, Dowra, Derrylahan, Tuam, Killinagh, Eskey, Teebane, Scrabby, Loughdawan, Bruce Hall, Drumcarban, Corr, Crossdoney, and Killykeen.
Leitrim	The administrative county of Leitrim.
Longford	The administrative county of Longford.
Roscommon	Ballintober, Castleheen, Carrowduff, Kilbride North, Lissonuffy, Killavackan, Termonbarry, Roosky, Kilglass North, Kilglass South, Bumlin, Cloonfinlough, Killurkin (in Roscommon Rural District), Strokestown, Annaghmore, Tulsk, Coolougher, Ballinlough, Kiltullagh, Cloonflower, Artagh South, Artagh North, Ballaghaderreen, Edmondstown, Loughglinn, Buckhill, Fairymount, Castlereagh, Frenchpark, Bellengare, Castleplunket, Baslick, Breedoge, Altnagowlan, Lough Allen, Ballyfarnan, Keadue, Aghafin, Ballyformoyle, Crossna, Kilbryan, Boyle Rural, Boyle Urban, Tivannagh, Rushfield, Tumna North, Tumna South, Killurkin (in Boyle No. 1 Rural District), Oakport, Rockingham, Danesfort, Cloonteem, Kilmore, Elia, Ballygarden, Aughrim East, Aughrim West, Creeve (in Boyle No. 1 Rural District), Creeve (in Roscommon Rural District), Elphin, Rossmore, Cloonyquinn, Ogulla, Mantua, Lisgarve, Kilmacumsy, Kilcolgan, Estersnow, Croghan, Killummod, Cregga, Cloonygormican, Kilbride South, Kilgefin, Cloontuskert, Drumdaff, and Kilteevan.
Sligo	Ballintogher East, Ballynakill, Lisconny, Drumfin, Ballymote, Cloonoghill, Leitrim, Tobercurry, Kilturra, Cuilmore, Kilfree, Coolavin, Killaraght, Templevanny, Aghanagh, Kilmactranny, Ballynashee, Shancough, Drumcolumb, Riverstown, Lakeview, Bricklieve, Drumrat, Toomour, Kilshalvy, Killdoon, Streamstown, Cartron, Coolaney, Owenmore, Temple, Annagh, Carrickbannagher, Collooney, and Ballintogher West.

Appendix 2: Town Renewal Scheme — Designated Towns

County	Towns
Carlow	Hacketstown, Muinbheag, Tinnahinch/Graiguenamanagh, Tullow
Cavan	Bailieborough, Ballyjamesduff, Cavan, Cootehill
Clare	Ennistymon, Milltown Malbay, Kilrush, Scarriff, Sixmilebridge,
Cork	Bantry, Charelville (Rathluirc), Cloyne, Doberaile, Fermoy, Kanturk, Skibbereen,
Donegal	Ardara, Ballybofey- Stranolar, Ballyshannon, Moville, Ramelton,
Galway	Ballygar, Clifden, Headford, Loughrea, Portumna
Kerry	Caherciveen, Castleisland, Killorglin, Listowel
Kildare	Castledermot, Kilcock, Kilcullen, Monasterevan, Rathangan
Kilkenny	Callan, Castlecomer, Pilltown, Thomastown, Urlingford
Laois	Mountmellick, Mountrath, Portarlington, Rathdowney
Limerick	Abbeyfeale, Castleconnell, Croom, Kilmallock, Rathkeale
Lough	Ardee, Carlingford, Castlebellingham, Dubleer
Mayo	Ballinrobe, Belmullet, Claremorris, Foxford, Newport
Meath	Duleek, Kells, Oldcasrle, Trim
Monaghan	Ballybay, Castleblayney, Clones
Offaly	Banagher, Clara, Edenderry, Ferbane,
Roscommon	Roscommon
Sligo	Bellaghy-Charlestown, Rosses Point
Tipperary N.R.	Borrisokane, Littleton, Nenagh, Templemore
Tipperary S.R.	Cahir, Cashel, Fethard, Killenaule
Waterford	Cappoquin, Kilmacthomas, Portlaw, Tallow
Westmeath	Castlepollard, Kilbeggan, Moate
Wexford	Bunclody, Ferns, Gorey, Taghmon
Wicklow	Baltinglass, Carnew, Dunlavin, Tinahely

Appendix 3: Living Over the Shop Scheme

Year	County	Designated Areas
2004	Cork	Qualifying Streets
2004	Dublin	Qualifying Streets
2004	Galway	Qualifying Streets
2004	Limerick	Qualifying Streets
2004	Waterford	Qualifying Streets
2007	Cork	Qualifying Streets
2007	Dublin	Qualifying Streets
2007	Galway	Qualifying Streets
2007	Limerick	Qualifying Streets
2007	Waterford	Qualifying Streets

Appendix 4: Seaside Resort Scheme — Designated Resorts

County	Resort (note)
Clare	Kilkee, Lahinch
Cork	Clonakilty, Youghal
Donegal	Bundoran
Galway	Salthill
Kerry	Ballybunion
Louth	Clogherhead
Mayo	Achill, Westport
Meath	Bettystown, Laytown, Mosney
Sligo	Enniscrone
Waterford	Tramore
Wezford	Courttown
Wicklow	Arklow

Note: Schedule 8 to the Taxes Consolidated Act 1997 specifies the qualifying areas of the resorts.

Designated Islands

County	Island
Cork	Bere, Clear, Dursey, Hare, Long, Sherkin, Whiddy
Donegal	Arranmore, Inishbofin, Inishfree, Tory
Galway	Inishbofin, Inisheer, Inishmaan, Inishmore
Limerick	Foynes
Mayo	Claggan, Clare, Inishbiggle, Inishcottle, Inishlyre, Inishturk
Sligo	Coney