Dáil Éireann debate -
Tuesday, 20 Oct 1998

Vol. 495 No. 4

Written Answers. - Architectural Heritage.

Billy Timmins

Question:

296 Mr. Timmins asked the Minister for Arts, Heritage, Gaeltacht and the Islands if she has requested the Department of Finance to grant special tax designation to Ballyknockaun, County Wicklow, in view of the fact that it may be the only such village in the country; and if she will make a statement on the matter. [20315/98]

Minister for Arts, Heritage, Gaeltacht and the Islands (Miss de Valera)

I understand that there is no specific tax designation scheme available as referred to by the Deputy. However there are a number of measures available which I have briefly outlined below and which may be explored in relation to the situation at Ballyknockaun village. These include: section 19, Finance Act, 1982. This provides tax relief from income tax and corporation tax for the owner or occupier of an approved building in respect of certain expenditure incurred in respect of repair, maintenance and restoration. An approved building in this context means that it is a building which is intrinsically of significant, historical, architectural or aesthetic interest and that reasonable access to the building is afforded to the public. Application forms for a determination may be obtained from Dúchas, the Heritage Service of my Department, Tel [phone] ext. 2361. If Dúchas makes a determination that a building is an approved building under the legislation, application can then be made to the Revenue Commissioners for a claim for tax relief.

National Inventory of Architectural Heritage Bill, 1998. The Government has agreed to the establishment of a new grant-aid scheme for approved conservation works to listed buildings which will commence in 1999. I have separately sent to the Deputy a leaflet on measures for the protection of the architectural heritage (including the new grants scheme for listed buildings) agreed by Government and announced by both me and the Minister for the Environment and Local Government in May, 1998. The new grants scheme will be administered by local authorities and will have funding of approximately £4 million per annum. It will be operated in accordance with national criteria and standards to be drawn up by an advisory group made up of representatives of the two Departments and the Heritage Council.

The Heritage Council — An Chomhairle Oidhreachta — The Heritage Council is at present the main source of public funding for private heritage projects in this country (Tel: [phone], Fax: [phone]). It should be noted that although my Department provides funding to the Heritage Council, it has no function in relation to decisions by the council on the disbursal of grants.

The Urban and Village Renewal Subprogramme. This programme under the EU Operational Programme for Local Urban and Rural Development is administered by the Department of the Environment and Local Government and is mainly implemented through local authorities. The programme includes measures on urban improvements, village renewal and urban conservation. Details of this sub-programme and specific measures therein can be obtained from the Urban and Rural Development Section, Department of the Environment and Local Government, Custom House, Dublin 1 Tel [phone]).