S.I. No. 350/1993 - Housing (New House Grants Etc.) Regulations, 1990 (Amendment) Regulations, 1993

S.I. No. 350 of 1993.

HOUSING (NEW HOUSE GRANTS ETC.) REGULATIONS, 1990 (AMENDMENT) REGULATIONS, 1993.

In exercise of the powers conferred on the Minister for the Environment by section 5 of the Housing Act, 1966 (No. 21 of 1966), as amended by section 24 of the Housing (Miscellaneous Provisions) Act, 1992 (No. 18 of 1992), and by sections 4 and 7 of the Housing (Miscellaneous Provisions) Act, 1979 (No. 27 of 1979), as amended respectively by sections 25 and 26 of the Housing Act, 1988 (No. 28 of 1988), which powers are delegated to me by the Environment (Delegation of Ministerial Functions) (No. 2) Order, 1993 ( S.I. No. 128 of 1993 ), I, EMMET STAGG, Minister of State at the Department of the Environment, with the consent of the Minister for Finance, hereby make the following Regulations:

1 Citation.

1.

1. These Regulations may be cited as the Housing (New House Grants etc.) Regulations, 1990 (Amendment) Regulations, 1993.

2 Interpretation.

2.

2. In these Regulations "the Regulations of 1990" means the Housing (New House Grants etc.) Regulations, 1990 ( S.I. No. 34 of 1990 ), as amended by the Housing (New House Grants etc.) (Amendment) Regulations, 1990 ( S.I. No. 301 of 1990 ).

3 Grant for new houses.

3.

3. The Regulations of 1990 are hereby amended by the substitution for article 5 of the following article:

"5. (1) A grant to a person under this article, other than in respect of a house located on an island specified in the Second Schedule, shall not exceed—

( a ) £3,000 where—

• (i) the person makes, on or after the 25th day of February, 1993, a contract for the purchase of the house, or

• (ii) the person has the house built on a site he has available and makes, on or after the 25th day of February, 1993, either a contract or contracts for the building of the house or a payment, which includes value-added tax at a rate of not less than 12½ per cent, in respect of the poured concrete and concrete blocks used in the building of the house;

( b ) £2,000 where paragraph (a) of this sub-article does not apply and—

• (i) the person makes, on or after the 1st day of May, 1985, either a contract for the purchase of the house or a payment, which includes value added tax at a rate of 10 per cent, on foot of a contract to purchase the house, or

• (ii) the person has the house built on a site he has available and work on the construction of the hose is completed after the 1st day of May, 1985;

( c ) £1,000 where paragraph (a) or (b) of this sub-article does not apply.

• (2) A grant to a person under this article in respect of a house located on an island specified in the Second Schedule shall not exceed—

( a ) £4,800 in the case of a house within the meaning of sub-article (1) (a);

( b ) £3,600 in the case of a house within the meaning of sub-article (1) (b);

( c ) £2,400 where paragraph (a) or (b) of this sub-article does not apply.".

4 Tax particulars.

4.

4. Article 6 of the Regulations of 1990 is hereby amended by the substitution for paragraph (i) of sub-article (1) (as substituted by the Housing (New House Grants etc.) (Amendment) Regulations, 1990) of the following paragraph:

"( i ) in the case of an application received by the Minister on or after the 1st day of April, 1990, in respect of a house the contract for the purchase of which was made, or, if the house is being built on a site the person has available, the foundations of which were completed, on or after that date, unless the Minister is furnished with—

• (i) in respect of the contractor building the house or, where there is more than one such contractor, in respect of each contractor, the contractor's name, address, tax reference number and tax district and the number and expiry date of a certificate of authorisation issued to the contractor by the Revenue Commissioners or of a tax clearance certificate issued to the contractor by the Collector General of the Revenue Commissioners, and

• (ii) a statement that, to the best of the person's knowledge, his tax affairs are in order;".

5 Grants for houses provided by approved bodies.

5.

5. Article 9 of the Regulations of 1990 is hereby amended by the substitution for sub-article (1) of the following sub-article:

• "(1) Where the works are commenced on or after the 16th day of October, 1985, a grant under this Part in respect of—

( a ) each house provided for the accommodation of—

• (i) elderly persons,

• (ii) persons regarded by a housing authority as being homeless for the purposes of the Act of 1988,

• (iii) persons who are physically handicapped, mentally handicapped or mentally ill,

• (iv) persons who are victims of family violence or desertion,

• (v) households comprising one parent and one or more children, or

• (vi) persons whose need for accommodation has been included in the most recent assessment made by a housing authority under section 9 of the Housing Act, 1988 , or has been accepted by the authority for inclusion in the next such assessment;

( b ) a house provided for the accommodation of a person providing welfare or caretaker services for persons or households referred to in paragraph (a) of this sub-article,

shall not exceed £3,000 where a payment is made, which includes value-added tax at a rate of 12½ per cent, on foot of a contract for the building of the house, or £2,000 in any other case.".

6 Revocation.

6.

6. The Housing (New House Grants etc.) (Amendment) Regulations, 1990 are hereby revoked.

Dated this 6th day of December, 1993.

EMMET STAGG,

Minister of State at the Department

of the Environment.

The Minister for Finance hereby consents to the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 6th day of December, 1993.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations provide for the increases announced in the 1993 Budget in the amounts of grants for new houses and for housing accommodation provided by approved bodies for elderly and certain other categories of persons. The Regulations also update the tax requirements applicable to these grants.