Leaflet IT65 - Rural Renewal Scheme - Revenue Commissioners

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Rural Renewal Scheme page 1 Contents Foreword by the Minister for Finance 3 Introduction 4 Enquiries 4 Outline of the scheme 5 Meaning of terms 5 Part 1 Owner-Occupied Accommodation The relief 8 Qualifying house 9 How relief is granted 9 How to claim the relief 10 Owner-occupation and sharing arrangements 12 Part 2 Rented Residential Accommodation The relief 14 Qualifying house 14 How relief is granted 15 How to claim the relief 16 Withdrawal of relief 18 Part 3 Amount of Qualifying Expenditure Introduction 20 Newly Constructed House 21 • Individual incurs expenditure on construction 21 • New house purchased from a builder 21 • New house purchased from a person who is not a builder 22 Newly Refurbished/Converted House 23 • Individual incurs expenditure on refurbishment/conversion 23 • Newly refurbished/converted house purchased from a builder 24 • Newly refurbished/converted house purchased from a person who 25 is not a builder
page 22 Rural Renewal Scheme Subsequent Sale of Rented Residential Accommodation 26 • New house, which has been let, sold during 10 year period 26 • Refurbished/converted house, which has been let, 27 sold during 10 year period • House, which has been let, sold after 10 year period 27 Appendices Appendix 1 Description of Qualifying Rural Areas 30 Appendix 2 Guidelines for applying for Certificate of Compliance 34 and Certificate of Reasonable Cost Appendix 3 HA2R - Technical Standards for Refurbishment and 38 Conversion Works Appendix 4 Floor Area Calculations 40 Appendix 5 Specimen Draft of Builder’s Statement 42 Forms enclosed at the back of the booklet RRS 1 RRS 2 HPF/1 HPF/2 Claim form for Owner-Occupied Accommodation Relief Claim form for Rented Residential Accommodation Relief Application for a Certificate of Reasonable Cost Application for a Certificate of Compliance
Page 1: Rural Renewal Scheme Tax Reliefs fo
Page 5 and 6: page 44 Rural Renewal Scheme Introd
Page 7 and 8: page 66 Rural Renewal Scheme • Ho
Page 9 and 10: page 88 Rural Owner-Occupied Renewa
Page 11 and 12: page 10 Owner-Occupied Accommodatio
Page 13 and 14: page 12 Owner-Occupied Accommodatio
Page 15 and 16: page 14 14 Rented Rural Renewal Res
Page 17 and 18: page 16 16 Rented Rural Renewal Res
Page 19 and 20: page 18 Rented Residential Accommod
Page 21 and 22: page 20 Amount Rural Renewal of Qua
Page 23 and 24: page 22 Amount Rural Renewal of Qua
Page 25 and 26: page 24 24 Amount Rural Renewal of
Page 27 and 28: page 26 26 Amount Rural Renewal of
Page 30 and 31: Appendices
Page 32 and 33: Appendices page 31 Leitrim Descript
Page 34 and 35: Appendices page 33 Sligo Descriptio
Page 36 and 37: Appendices page 35 Application for
Page 38 and 39: Appendices page 37 Documentation Th
Page 40 and 41: Appendices page 39 • Have an adeq
Page 42 and 43: Appendices page 41 • complies wit
Page 44 and 45: Rural Renewal Appendices Scheme pag
Page 46 and 47: RURAL RENEWAL SCHEME FORM RRS 1 Cla
Page 48 and 49: Department of the Environment and L
Page 50 and 51: Department of the Environment and L

Leaflet IT65 - Rural Renewal Scheme - Revenue Commissioners

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