Dáil Éireann debate -
Tuesday, 22 Jun 1993

Vol. 432 No. 6

Written Answers. - Tax Relief on Approved Buildings.

John Bruton

Question:

92 Mr. J. Bruton asked the Minister for Finance the length of time annually for which buildings of scientific, historical and architectural interest which qualify for tax relief on maintenance costs in accordance with section 19 of the Finance Act, 1982, must be open to the public.

Minister for Finance (Mr. B. Ahern)

Section 19 of the Finance Act, 1982 provides that, subject to temporary closure necessary for repair, maintenance or restoration, access to an approved building must be afforded for not less than 30 days in any year and for periods of not less than four hours per day.