I understand that there is no specific tax designation scheme available as referred to by the Deputy. However there are a number of measures available which I have briefly outlined below and which may be explored in relation to the situation at Ballyknockaun village. These include: section 19, Finance Act, 1982. This provides tax relief from income tax and corporation tax for the owner or occupier of an approved building in respect of certain expenditure incurred in respect of repair, maintenance and restoration. An approved building in this context means that it is a building which is intrinsically of significant, historical, architectural or aesthetic interest and that reasonable access to the building is afforded to the public. Application forms for a determination may be obtained from Dúchas, the Heritage Service of my Department, Tel (01) 6613111 ext. 2361. If Dúchas makes a determination that a building is an approved building under the legislation, application can then be made to the Revenue Commissioners for a claim for tax relief.
National Inventory of Architectural Heritage Bill, 1998. The Government has agreed to the establishment of a new grant-aid scheme for approved conservation works to listed buildings which will commence in 1999. I have separately sent to the Deputy a leaflet on measures for the protection of the architectural heritage (including the new grants scheme for listed buildings) agreed by Government and announced by both me and the Minister for the Environment and Local Government in May, 1998. The new grants scheme will be administered by local authorities and will have funding of approximately £4 million per annum. It will be operated in accordance with national criteria and standards to be drawn up by an advisory group made up of representatives of the two Departments and the Heritage Council.