In order to qualify for the residential reliefs under any of the property based tax incentive schemes, where such relief is provided, it is necessary for the owner of a qualifying property to have either a certificate of reasonable cost or a certificate of compliance. A certificate of reasonable cost is required where the builder or developer retains ownership. It certifies that the cost of providing the accommodation is reasonable, that the dwelling unit is within the specified floor area limits and that it complies with the standards as outlined in the Department of the Environment, Heritage and Local Government memorandum, HA1 — April 2004. In the case of refurbishment projects it also certifies that the work was necessary for the purposes of ensuring the suitability of the property as a dwelling.
Certificates of compliance are required where the tax relief is being claimed by a person other than the developer, for example, by the purchaser of a property. This certifies that the accommodation is within the specified floor area limits and that it complies with the standards set out in these guidelines and the standards as outlined in the Department of the Environment, Heritage and Local Government Memorandum, HA1 — April 2004. In the case of refurbishment projects, it also certifies that the work was necessary for ensuring the suitability of the property as a dwelling.
As the processing of applications for both certificates falls under the remit of the Minister for the Environment, Heritage and Local Government, any inquiries as to the number of certificates issued for a specific geographical area and the type of expenditure in respect of which certificate relates should be addressed to that Minister.