UAE Law and Practice Contributed by: Duncan Pickering, Nicola de Sylva and Sean Cope, DLA Piper Middle East LLP
3.10 Taxes on Loans No federal taxes are directly applicable.
that any conditions of approval have been met. The planning review process ends once all these steps have been satisfactorily carried out, and the applicant is then ready to apply for municipal building permits. For large projects, this stage of the process is aimed at helping applicants translate concept masterplans into detailed regulations and guide - lines. Additional developer and DMT/municipal review are required for large projects, to ensure compliance with DMT-approved regulations and guidelines before the applicant can apply for building permits. Dubai Dubai Law No (16) of 2023 on urban planning (the “Planning Law”) establishes a system of primary and subsidiary statutory plans. The Dubai Urban Plan 2040 is the basis of the primary structure plan, which sets out planning policy at a strate - gic level. The subsidiary framework plans are to be prepared by DM or other relevant authorities to implement the principles of the structure plan. Under the Planning Law, development work in the Emirate may only be carried out following the granting of a master plan permit, planning permit or general planning permit. It is an offence under the Planning Law for any “development work” to be undertaken in the absence of a permit. The affection plan system remains, where an owner or developer obtains an “affection plan” from the DM. The affection plan is a high-level general site plan that is issued with basic infor - mation containing the plot number, the land use classification and any other particular zoning requirements that are required by the DM. The plan will state the height allowance, the usage, any setback requirements and whether parking must be included.
4. Planning and Zoning 4.1 Legislative and Governmental Controls Applicable to Strategic Planning and Zoning Abu Dhabi Planning powers are vested in the DMT. Major developments are subject to a review process, in line with the longer-term strategy for Abu Dhabi’s urban development. The review process This is held by the DMT with the owner/devel - oper on the acquisition of a development site, to enable the DMT to provide the applicant with relevant information (eg, plans, policies, pro - cesses, etc). Step 2: preliminary development options includes four key steps, as follows. Step 1: the information meeting The applicant is required to prepare preliminary development options. General land use and site layout must be provided. The DMT and the applicant will review the options and then select an option to develop through to the concept- plan stage. Step 3: the concept plan The applicant is required to submit a concept plan for evaluation and approval by the DMT and other government authorities. The concept plan will be reviewed for compliance with the Emir - ate’s urban and development plans and policies. Step 4: the detailed plan For small and medium-sized projects, applicants can then prepare and submit detailed site and building plans for review. This step also confirms
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