Place and Special Places: Innovations in Conservation Practice in Northern Ireland

The sense of place that relates human beings to their environment is under threat from the rising tide of placelessness which can result from potentially positive forces such as urban regeneration as well as negative ones such as incremental degradation. The concept of sense of place, and the need to protect and enhance special places, has underpinned UK conservation legislation and policy in the post-war era. In Northern Ireland, due to its distinctive settlement tradition, its troubled political circumstances and its centralised administrative system, a unique hierarchy of special places has evolved, involving areas of townscape and village character as well as conventional conservation areas. For the first time a comprehensive comparative survey of the townscape quality of most of these areas has been carried out in order to test the hypothesis that too many conservation area designations may devalue the conservation coinage. It also assesses the contribution that areas of townscape character can make in this situation, as potential conservation areas or as second-level local amenity designations. Its findings support the initial hypothesis: assessment of townscape quality on the basis of consistent criteria demonstrates a decline in the quality of more recent conservation area designations, and hence some devaluation of the coinage. However, the need for local discretion in the protection of local amenity supports the concept of areas of townscape and village character as an additional and distinct designation. This contradicts recent policy recommendations from the Northern Ireland Planning Commission and contains valuable lessons for conservation policy and practice in other parts of the UK.

E-Commerce Innovations in the Personal Tax System of the United Kingdom

This study finds evidence that attempts to reduce costs and error rates in the Inland Revenue through the use of e-commerce technology are flawed. While it is technically possible to write software that will record tax data, and then transmit it to the Inland Revenue, there is little demand for this service. The key finding is that the tax system is so complex that many people are unable to complete their own tax returns. This complexity cannot be overcome by well-designed software. The recommendation is to encourage the use of agents to assist taxpayers or simplify the tax system. The Inland Revenue is interested in saving administrative costs and errors by encouraging electronic submission of tax returns. To achieve these objectives, given the raw data it would seem clear that the focus should be on facilitating the work of agents.