Part 24 Taxation of Profits of Certain Mines and Petroleum Taxa670tion (ss. 670-696M) Chapter 1 Taxation of profits of certain mines (ss. 670-683) 670. Mine development allowance. (1)In this section – “mine” means a mine operated for the purpose of obtaining, whether by underground or surface working, any scheduled mineral, mineral compound or mineral substance within the meaning of section 2 of the Minerals Development […]
New Licences The Mining Act 2017 applies to all minerals within the State or within designated areas of the continental shelf. Minerals in this context do not include stone, sand, gravel or clay, turf, peat, or petroleum. Part 2 covers the administrative practice for prospecting licences from application to surrender, including public notice and consultation prior to issuing of licences. It also covers payment of […]
Article 10 Article 10 of the Constitution declares that all natural resources and forms of potential energy belong to the State, subject to all estates and rights and interests therein lawfully vested in other persons. The same also applies to royalties and franchises within the jurisdiction. The Article declares that provision may be made for the management of the property which belongs to the State […]
Lease or Licence It is necessary to obtain a lease or licence from the Minister to work minerals. The exclusive right to work minerals vests in the Minister (under the 1979 Act). The Minister may grant a lease or license to a mining company to operate minerals. Leases may be limited to the land or part of the land comprising the minerals. The legislation provides […]
Prospecting Licence The owner of land may prospect for minerals under his own land subject to compliance with planning and environmental legislation, provided the mines and minerals have not been excepted. Under the Minerals Development Act, an application may be made for a prospecting licence to the Ministers. Where the Minister is satisfied that there are minerals under any land and that such minerals are […]
1940s The Minerals Developments Act was passed at the beginning of the Second World War. There was a concern about the availability of resources. This is reflected in the principle of compulsory acquisition of unworked mines and minerals. The Slievardagh Coal Development Act 1941 and the Minerals Exploration and Development Act provided for the setting up of a State mining company to prospect for mines […]
The Minerals Act 1960 relates to petroleum. It deals with granting of exploration licences petroleum prospecting licences petroleum leases reserved area licences and other matters. Petroleum includes any mineral oil e hydrocarbon or natural gas, liquid, gaseous hydrocarbon or its constituent elements existing in strata and includes s any mineral substance contained in it brought to the surface in the normal process of extraction. It […]
Right to Open Mine Planning permission is required for the development of land. The opening of a mine will require planning permission. Questions arise in many cases as to whether mines have been continuously in use prior to the commencement of planning legislation, such as to be exempt from planning permission. Special provisions in the 2010 Act deal with issues concerning quarries. Apart from planning […]
Mines The original and primary meaning of a mine was an underground excavation made for the purpose of extracting or obtaining minerals. The word has been given other meanings in different contexts. It may denote a place where minerals are worked underground or are being processed on the surface. It may mean a stratum, vein or seam of mineral. A quarry implies surface working with […]
Rights of Support The general rights of law applicable to adjoining properties apply in respect of support from adjacent land and mines. The right of support is the right to have the surface maintained at its historical and natural level. It is not an easement but a natural right incident to ownership of the soil. The right of support remains on the severance of the […]
Implied Rights In the absence of an indication to the contrary, there is an incident to the ownership of a mine, a right to take and carry away the minerals where it is granted. The grant will be interpreted to give effect to the same where possible. A right of way may be granted appurtenant to a mine. It is subject to the general principles […]