Vol. 431 No. 3
101 Mr. J. Bruton asked the Minister for Finance if he will list the buildings of scientific, historical and architectural interest which are open to the public; and which thereby qualify for tax relief on maintenance costs, in accordance with Section 19 of the Finance Act, 1982.
Relief from income tax or corporation tax is provided under section 19, Finance Act, 1982 to owner/occupiers in respect of expenditure incurred on the repair, maintenance or restoration of approved buildings or any grounds or gardens of an ornamental nature which accompany them. An approved building for the purposes of section 19, Finance Act, 1982 is a building which has been determined—
(a) by the Commissioners of Public Works in Ireland to be a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and
(b) by the Revenue Commissioners to be a building to which reasonable access is afforded to the public.
Having been satisfied that the public is afforded reasonable access to a building, the Revenue Commissioners require evidence that the public are made aware of such access. I am informed that they do not, however, publish a list of buildings for which approval has been given. To do so would breach the Revenue practice of treating as confidential the tax affairs of individual taxpayers.
