The University of Limerick (UL) is seeking to have the imposition of more than €300,000 in planning levies waived on its new Irish World Academy of Music and Dance.
Last month Clare County Council gave the university permission for the centre at Garraun, Clonlara, but imposed €304,000 in levies towards the provision of public infrastructure.
The university has appealed the conditions to An Bord Pleanála.
The new building will house two theatres, one for 80 people and the other for 240, and a number of lecture theatres.
In the appeal, the university says "the development is located on the Clare campus of the university and deliberately so to celebrate the rich tradition of Clare music and dance through learning, accreditation and research".
It states it is seeking to raise locally "in excess of €6 million".
"Donors have expressed interest in funding the project," it adds.
The appeal states: "The imposition of development contributions on this development . . . would impede the viability of the project and contradict the spirit and letter of the scheme by applying commercial levies to non-commercial voluntary work."
The Irish Times