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Dáil Éireann debate -
Thursday, 25 Jul 1996

Vol. 468 No. 4

Written Answers. - Tax Relief.

Róisín Shortall

Question:

124 Ms Shortall asked the Minister for Finance if he will give details of all properties which are currently included in respect of section 19 tax relief on homes and gardens of significance; the names of the owners of such homes and gardens; the times at which each of these homes are open to the public; the criteria used to enable each home to be included in the scheme; and if he will make a statement on the matter. [16136/96]

I have been advised by the Revenue Commissioners that 93 buildings with gardens currently held determinations from both the Commissioners of Public Works in relation to the buildings' significance and the Revenue Commissioners in relation to public access under the provisions of section 19, Finance Act, 1982. These determinations entitle the owner-occupiers of such buildings to relief from income tax or corporation tax and to exemptions from residential property tax. Tax relief in respect of significant gardens existing independently of buildings is provided for under section 29, Finance Act, 1993 but no gardens currently qualify for relief under that section.

The Revenue Commissioners have also advised me that confidentiality obligations placed on them in relation to taxpayers' affairs prevent the public disclosure by them of details regarding qualifying section 19 buildings, including the names of the owner-occupiers of such buildings. However, the owner-occupiers are statutorily obliged, when claiming the tax relief, to give these details to Bord Fáilte on the understanding that they may be published by the board. I intend, however, to review for next year's Finance Bill, whether the information on section 19 buildings can be more readily made available.

As 93 buildings are currently entitled to claim tax relief and obtain exemption from residential property tax, it is not possible to give details of each building's individual opening hours. However, the legislation provides that qualifying section 19 buildings must be open to the public for a minimum of four hours per day for 60 days per year of which a minimum of 40 days must be in the summer months of May to September inclusive. Also, either the whole or a substantial part of the building must be open for public viewing and the admission price, if any must be reasonable. I understand that the Revenue Commissioners enforce these rules very strictly in granting section 19 determinations and insist, in relation to access, that, in addition to notifying Bord Fáilte, claimants advertise their opening times by a visible sign outside the building and notices with local tourist bodies and in the local or national media.

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