The board overruled its inspector's decision to exempt UL from paying €154,000 demanded by Clare County Council after it found that the council had properly applied its development contribution scheme in the case. Earlier this year, UL secured planning permission for development of an Irish World Academy of Music and Dance at Garraun, Clonlara, Co Clare, a project that included two performance theatres, music practice rooms, and computer and research suites. As part of the decision, Clare County Council told UL to pay €304,000 in development contributions.
But UL appealed against this payment saying the council was wrong to exclude it from its development exemptions as the university was a voluntary body, registered as a charity trust. UL said its voluntary status was accepted by the Revenue Commissioners and the academy was to be used by the people of Clare and Limerick as well as by its students. But the council argued the academy building did not come under its definition of voluntary schemes as it would charge fees for courses taught there.
The council also said the academy was to be a venue for concerts and exhibitions, which would generate revenue through ticket sales, while the development would connect to existing public water and sewerage schemes.
