The Gazette 1988

JUNE 1988

GAZETTE

tained that whilst there is no charge for inspecting records relating to roads, there is normally a charge for inspecting records relating to services. Incentive to bring tax affairs up to date In his Budget Statement on 27 th January, 1988, the Minister for Finance announced an incentive scheme for the clearance of tax arrears. The purpose of the scheme is to give taxpayers a last oppor- tunity to put their tax affairs in order so as to avoid the rigorous regime for the collection and enforc- ement of tax now being introduced. The incentive scheme provides for the waiver of specific unpaid interest and penalties, provided that certain conditions as regards payment of tax are met. To qualify for the interest and penalty waiver a person must have paid on or before 30 th September, 1988, all tax, health contributions and levies due for payment. It should be noted, however, that enforcement a c t i on w i ll c o n t i n ue in t he meantime while any arrears of the amo u n ts in q u e s t i on r ema in outstanding. Full details of this can be obtained from the Revenue Com- missioners, Dublin Castle.

bye-laws for structures that were erected prior to the 1st October, 1964. It is, therefore, considered unreasonable for a purchaser's or mortgagee's solicitor to request such evidence where the residence was completed prior to the 1st October, 1964. It should also be no t ed t hat the Conveyanc i ng Comm i t t ee has p r ev i ous ly recommended that purchasers' and mortgagees' solicitors should only seek Certificates of Compliance w i t h planning pe rmi s s i on for houses built on or after the 1st January, 1970. Roads-in-Charge Certificates In the September, 1987, Newsletter t he Conveyanc i ng Comm i t t ee i nd i ca t ed t hat Dublin Coun ty Council and Dublin Corporation are now charging a £15.00 fee for a Certificate confirming change of add r ess or for a Ce r t i f i c a te confirming roads, footpaths and services are in-charge. The Committee further indicated that it is the current policy of Dublin Corporation and Dublin County Council not to charge members of the public for attending at their offices and inspecting the relevant registers and road maps to satisfy themselves of the position. The Committee has now ascer-

Practice Notes

Recommmendation —Pre-1964 Developments — Evidence of Compliance with Bye-Laws in Residential Properties The Convenancing Committee has become aware that it is the practice of some solicitors to request evidence of compliance w i th bye- l aws for p r e -P l ann i ng Act structures. It is the case that before the 1963 Planning Act came into force, on the 1st October, 1964, some local authorities had enacted bye- laws applicable to some urban districts pursuant to the Public Health (Ireland) Act, 1878. It has not, however, been the practice to seek evidence of compliance w i th A new book on planning law, A Guide to Planning Legislation in the Republic of Ireland, by Kevin I. Nowlan, B.Sc., B.E., Barrister-at- Law, Fellow of the Royal Town Planning Institute, was published by the Law Society on Thursday 12 May. A Guide to Planning Legislation in the Republic of Ireland is a compendium of the Planning Acts, the Regulations and references to the relevant case law. In compiling the book the author kept in mind the need of practitioners in the planning law area for a quick source of practical guidance. The book is available from the Law Society, Blackhall Place, Dublin 7. Price £27 . 50 plus £2.10 (packing and postage).

Launch of new Guide to Planning Legislation

At the Launching of A Guide to Planning Legislation in the Republic of Ireland were from left: the author, Kevin /. Nowlan, Padraig Flynn T.D., Minister for the Environment who introduced the book at the Launch, and Thomas D. Shaw, President of the Incorporated Law Society. 141

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