In relation to supports for the protection of the architectural heritage, the fiscal reliefs available include tax relief under section 19 of the Finance Act, 1982. This provides for full relief from income tax or corporation tax to the owner or occupier of a building of significant historical, architectural or aesthetic interest in respect of expenditure incurred in the repair, maintenance, or restoration of such a building, subject to the provision of public access to the building. This relief also extends to any garden or grounds of an ornamental nature occupied or enjoyed with such a building.
The Heritage Council, which is a statutory, autonomous body established under the Heritage Act, 1995, has powers to provide advice and assistance (including financial assistance) to persons and bodies in relation to the protection, preservation and promotion of the physical heritage, including the architectural heritage. The council is located in Rothe House, Kilkenny City (telephone number 056-70777 and fax number 056-70788). It should be noted that, although my Department funds the Heritage Council, I have no function in relation to decisions by it on the disbursal of grants.