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Dáil Éireann debate -
Tuesday, 12 Dec 2000

Vol. 528 No. 1

Written Answers. - Architectural Heritage.

Brian O'Shea

Question:

342 Mr. O'Shea asked the Minister for Arts, Heritage Gaeltacht and the Islands the assistance which can be given to a religious order in County Waterford to restore an historic building (details supplied); and if she will make a statement on the matter. [29348/00]

In general, my Department does not directly provide financial support for the restoration of buildings in private ownership. However, one source of public funds for such projects is the Heritage Council, which has powers to provide advice and assistance, including financial assistance, in relation to the protection, preservation and promotion of the physical heritage. It should be noted that, although my Department funds the Heritage Council, it is an independent statutory body established under the Heritage Act, 1995 and I have no function in relation to any decisions by it regarding the disbursal of grants.

In addition, the Deputy will be aware that my colleague, the Minister for the Environment and Local Government, recently launched a grant scheme for the conservation of protected buildings, which is being administered by local authorities with funding in the order of £4 million per annum. All inquiries relating to this scheme should be directed to Waterford Corporation.

Finally, the owner or occupier of a building which is determined by me to be a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and which is determined by the Revenue Commissioners to be a building to which reasonable access is afforded to the public, can apply under section 482 of the Taxes Consolidation Act, 1997, for relief in respect of expenditure incurred in the repair, maintenance or restoration of the building. Ultimately, the decision to allow tax relief in respect of an approved building is a matter for the Revenue Commissioners.
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