Michael McGrath (Cork South Central, Fianna Fail)
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155. To ask the Minister for Finance the number of applications for tax relief received; the number approved under the Living City Initiative to date; and if he will make a statement on the matter. [41261/15]

Michael Noonan (Limerick City, Fine Gael)
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Applications for the Living City Initiative are only required to be made to the relevant local authority under the residential element of the scheme. Applications are not required to be made under the commercial element of the scheme. I am advised by the Revenue Commissioners that, since the launch of the scheme in May, based on information received from the councils to date, the number of applications received under the residential element per eligible city is as follows:

Dublin City Council and Cork City Council have both received, in error, two applications under the commercial element of the scheme, which are not reflected in the above numbers. There is no application process for the commercial element of the scheme and figures for this element will be become available when the returns for 2015 are processed.

Once an application has been received for the residential element of the scheme, a letter of acknowledgement is issued by the local authority, confirming that planning permission (if needed) was obtained and the floor area is within the permitted limits. When the work has been completed, the individual must contact the local authority again confirming the exact cost of the works and requesting the local authority to issue a letter of certification. It is only when the person receives the letter of certification that they will then be able to claim the tax relief. Copies of these letters of certification will be forwarded to the Revenue Commissioners in order to collate data. Therefore, it is only when Revenue has received letters of certification that they will be able to determine the numbers approved under the scheme.