asked the Minister for Finance if he will provide as suggested by An Taisce for a register of privately owned buildings of public interest, inclusion in which would require that the building be open to the public at a reasonable charge and that its essential characteristics be preserved in return for a tax exemption.
Written Answers. - Buildings Register.
75.
The Wealth Tax Act, 1975, exempts from wealth tax a dwelling house which is owned and occupied by an individual as his only or principal residence together with the normal contents thereof and an acre of adjoining grounds or gardens.
Similarly, the Capital Gains Tax Act, 1975, exempts gains accruing to an individual on the disposal of his principal private residence and the garden or grounds up to one acre in extent going with the house.
As a result of these exemptions, which are not conditional on meeting the requirements stated in the question, few, if any, of the buildings to which the Deputy refers will fall within the ambit of these taxes.