Section 44A- NNDR

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    Not strictly a CTAX issue but I dont know where else to post this!! We have a large DIY superstore that has applied for retrospective Sec 44A relief to cover a period when the store was undergoing a refit.
    They closed off different sections of the store at a time to refit them/ move stock etc. At no time did the store close and they still occupy the same total area now as they did when the refit started.
    We have always given sec44a when someone was moving in/out gradually of a property or if parts where shut down permanantly. This seems to be slightly different and we are not sure if 44A should be awarded. Any thoughts??


    Until recently I was Head of Revenues at a neighbouring Council and we used to award S44a in the manner you have described for the DIY store. We even claimed it for the refurbishment of the Town Hall, when we built our customer service contact centre and claimed the resulting (temporary) reduction in rates as a gershon saving.

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