Vol. 504 No. 1
59 Mr. Callely asked the Minister for Finance the stately homes in private ownership which have availed of tax concessions, particularly under section 482 of the Taxes Consolidation Act, 1997; and if he will make a statement on the matter. [11187/99]
To avail of the relief provided by section 482 of the Taxes Consolidation Act, 1997, the owner or occupier of the building must apply to the Minister for Arts, Heritage, Gaeltacht and the Islands for a determination that the building is intrinsically of significant scientific, historical, architectural or aesthetic interest. Having obtained that determination he/she must then obtain a determination from the Revenue Commissioners that the building is one to which reasonable access is afforded to the public. Therefore I am providing, in response to the Deputy's question, a list of properties supplied by the Revenue Commissioners in respect of which the Commissioners granted a determination in relation to access and which could accordingly avail or have availed of the relevant tax concession.
There is also certain relief available from capital acquisitions tax. Under the provisions of section 39 of the Finance Act, 1978, an exemption from capital acquisitions tax can be granted for a house or garden situated in the State which is not held for the purposes of trading where it is established to the satisfaction of the Commissioners to be of national, scientific, historic or artistic interest. To qualify for relief the section requires that reasonable facilities for viewing on a continuous basis be allowed to members of the public during the three years immediately preceding the gift or inheritance. The claim for the exemption arises at the time of the gift or inheritance.
|
Name |
Disponer |
|
Cratloe Woods, County Clare |
E. O'Brien |
|
Clonalis House, County Roscommon |
Gertrude Nash |
|
Creagh House, Baltimore, County Cork |
Peter H. Barry |
|
Name of Building |
Owner or Occupier |
Date of Determination |
|
Enniscoe House (Mayo) |
Mrs. Susan Kellett |
9 September 1982 |
|
Huntington Castle (Carlow) |
Baron Robertson of Strathloch |
23 November 1983 |
|
Castletown House (Kilkenny) |
Baron Brian (and Villi) De Breffny |
28 November 1983 |
|
Beaulieu House (Louth) |
Mrs. Sidney M. Waddington |
30 November 1983 |
|
Bantry House (Cork) |
E.R.G. Shelswell-White |
12 December 1983 |
|
Charleville House |
K. Rohan |
22 November 1983 |
|
Cappoquin House (Waterford) |
Richard Keane-Cappoquin Est. Company |
3 February 1984 |
|
Castle Matrix (Limerick) |
Sean O'Driscoll |
20 February 1984 |
|
Redwood Castle (County Tipperary) |
Michael J. and Eithne R. M. Egan |
21 February 1984 |
|
Glin Castle (Limerick) |
D.J.V. Fitzgerald – Knight of Glin |
12 March 1984 |
|
Leixlip Castle (Kildare) |
Des. Guinness |
12 March 1984 |
|
Dunkathel (Cork) |
Dunkathel Investment & Agency |
29 March 1984 |
|
Marlay Grange House (Dublin) |
J. Anthony McGrane |
4 April 1984 |
|
The Old Glebe (County Dublin) |
Hugh F. Kerins |
28 May 1984 |
|
Sandymount House (Kildare) |
Johnathan and Mikaela Irwin |
29 May 1984 |
|
Tarbert House (Kerry) |
John Falkiner Leslie |
29 May 1984 |
|
Rockfield House, (Mullingar) |
Sean and Imelda Daly |
24 October 1997 |
|
Deepwell, Rock Road, Blackrock |
John and Ann Rehill |
1 February 1999 |
|
Templenoe House (Tipperary) |
Daniel and Patrice O'Connell |
22 May 1998 |
|
Killane Castle (Wexford) |
John A. Mernagh |
1 February 1999 |
|
Barrington's Hospital and Medical Centre |
P. O'Byrne-Barr |
26 March 1999 |
|
Kilmokea Gardens (Wexford) |
Mark Hewlett |
7 July 1998 |
|
No. 4 Fenns Quay, Sheares Street (Cork) |
Jack (John) Coughlan |
26 March 1999 |
|
Sommerville House, (Meath) |
Joseph and Jennie Garth |
4 April 1997 |
|
St. Catherine's Church, Thomas Street, Dublin |
Andrew Hunter, Andrew McNeile |
21 July 1988 |
|
Creagh Gardens, (Cork) |
Peter Harold-Barry |
8 March 1994 |
|
Humewood Castle (Wicklow) |
Fifes of Wiltshire Limited |
20 May 1994 |
|
Geragh (The Scott House) (Dublin) |
Michael G. Casey |
27 July 1995 |
|
Ballindoolin House (Offaly) |
R. W. Molony |
5 February 1997 |
|
Heather Island House (Galway) |
Guy St. John Williams |
16 May 1995 |
|
Knocknagin House (County Dublin) |
Richard F. Berney |
18 August 1995 |
|
Kevinsfort House |
John Condon |
8 October 1997 |
|
Carrigglas Manor (Longford) |
Jeffrey George Lefroy |
25 October 1993 |
|
Tulira Castle (Galway) |
J. Darian |
19 November 1993 |
|
Granary Store of Croom Mill |
James Plunkett-Hayes |
16 November 1995 |
|
Woodford Bourne Warehouse (Cork) |
Edward Nicholson |
24 March 1997 |
|
Dromana, Cappoquinn (Waterford) |
James Villiers-Stuart |
14 January 1998 |
|
Lyons Estate (Kildare) |
Declan Ryan |
6 November 1996 |
|
Manorhamilton Castle (Leitrim) |
Anthony and Maura Daly |
25 April 1997 |
|
Crottys Church/Robinsons Brew |
Brendan Garry |
26 March 1998 |
|
Ballydaheen Garden |
David Desmond Hurley |
9 May 1997 |
|
Markree Castle Home Farm (Sligo) |
M. Quigley and M. Mullaney |
8 October 1997 |
|
Mountainstown House (Meath) |
John D. G. Pollock |
13 October 1993 |
|
Kilcasan Castle (Cork) |
Mrs. Alison Bailey |
23 June 1992 |
|
Grenane House (Tipperary |
Philippa Mansergh-Wallace |
3 February 1994 |
|
Talbot House (Meath) |
Peter Higgins |
7 September 1993 |
|
The Bridge Mills (Galway) |
Frank Heneghan |
5 February 1993 |
|
Castle Ellen House (Galway) |
Michael P. Keaney |
3 June 1993 |
|
Lismacue House (Tipperary) |
Katherine P. Nicholson |
5 February 1993 |
|
Frybrook House (Roscommon) |
Desmond McLoughlin |
13 January 1993 |
|
Ballaghmore Castle (Laois) |
Charles Mosley |
24 January 1994 |
|
Front Facade of Merrion Hall |
Noel O'Callaghan – Persian Properties |
11 August 1993 |
|
Knappogue Castle (Clare) |
Knappogue Corporation |
16 November 1995 |
|
Gigginstown House (Westmeath) |
Michael O'Leary |
17 November 1995 |
|
Cloghan Castle (Offaly) |
Grantly Co. Ltd. (Thompson's) |
26 March 1996 |
|
Lyrath House (Kilkenny) |
Pascal W. Phelan |
1 November 1995 |
|
Coastguard Station (Mayo) |
James Cahill |
12 November 1996 |
|
Burton Park (Cork) |
Rosemary Ryan-Purcell |
26 November 1996 |
|
Rathcarrick House (Sligo) |
Gerard Healy |
13 March 1997 |
|
Name of Building |
Owner or Occupier |
Date of Determination |
|
King Harmon House (Roscommon) |
George J. Stephens, Malachy A. Stephens, Hans Brand, John J. Quinn, Patrick Groarke, Francis Green, John Brady, Nicholas Buggy, Patrick O'Connor |
31 January 1995 |
|
Ballyorney House (Wicklow) |
Mark Kavanagh |
10 April 1990 |
|
Harristown House (Kildare) |
Mrs. Doreen C. Beaumont |
29 May 1990 |
|
Primrose Hill (County Dublin) |
Mrs. Cicely M. Hall |
3 October 1990 |
|
Lough Park House (Westmeath) |
Liam O'Flanagan |
28 January 1991 |
|
Dunlecky Manor (Carlow) |
Helen Sheane (Ireland) Ltd. |
27 August 1991 |
|
Mallow Castle (Cork) |
Michael T. McGinn |
26 September 1991 |
|
Glena (County Dublin) |
Mr. and Mrs. Michael Semple |
27 September 1991 |
|
St. George's (County Dublin) |
Mrs. Jane McQuillan |
4 March 1992 |
|
Tourin House (County Waterford) |
Shane Jameson |
23 March 1992 |
|
Durrow Abbey (County Offaly) |
Sheila and Patrick O'Brien |
21 September 1993 |
|
Longueville House/Conservatory |
Michael O'Callaghan |
18 May 1994 |
|
Cooldrinagh (County Dublin) |
Arthur Finnegan |
4 March 1996 |
|
Colganstown House (County Dublin) |
Howard Savage Jones |
7 April 1995 |
|
Johnstown House (Meath) |
John Connolly |
31 July 1995 |
|
Oranmore Castle (Galway) |
Alec and Leonie Phinn |
25 October 1995 |
|
Ramsfort (County Wicklow) |
Mr. Basil Phelan |
19 November 1993 |
|
Castle Howard (Wicklow) |
Ivor/Susan Fitzpatrick |
27 February 1992 |
|
No. 12, Merrion Square North, Dublin 2 |
Groundle Investments Limited |
23 September 1992 |
|
Coolcarrigan House (Kildare) |
J. M. Wilson-Wright |
18 November 1986 |
|
No. 1, Martello Terrace, Bray |
John and Elizabeth McManus |
18 November 1986 |
|
Ash Hill (Limerick) |
Mrs. Denise Johnson |
8 June 1987 |
|
Strokestown Park (Roscommon) |
Westroad Motors Ltd. |
20 July 1987 |
|
Cratloe Woods (Clare) |
Robert Guy Stafford O'Brien |
13 October 1987 |
|
Hamwood House (Meath) |
Charles Hamilton |
8 February 1988 |
|
Riverstown House (Cork) |
Denis Dooley |
28 March 1988 |
|
Beau Parc House (Meath) |
The Earl of Mount Charles |
6 April 1988 |
|
Clonalis House (Roscommon) |
Executors of Est. – Jos. O'Connor |
1 September 1988 |
|
Hollywood House |
Dermot O'Reilly-Hyland |
18 October 1988 |
|
Ayesha Castle (County Dublin) |
Bridget (Justin Michael) Aylmer |
30 March 1989 |
|
No. 22, St. Stephen's Green |
Friendly Brothers of St. Patric. |
11 May 1989 |
|
Bellurgan Park (Louth) |
Eamon and Carolyn Tipping Toner |
12 June 1989 |
|
Moyglare Glebe-Kildare |
K. Wylie |
12 June 1989 |
|
Carnelly House (Clare) |
Dermot M. Gleeson |
28 February 1990 |
|
Dardistown Castle (Meath) |
Kenneth and Lizanne Allen |
28 February 1990 |
|
Killegar House (County Leitrim) |
Lord John Kilbracken |
14 March 1990 |
|
Altidore Castle (Wicklow) |
Philip/Clemency Emmet |
23 March 1990 |
|
Cavanacor House (County Donegal) |
Edward O'Kane |
26 March 1990 |
|
The Stephen's Green Club |
Stephen's Green Club |
28 May 1984 |
|
Russborough House |
Sir Alfred Lane Beit |
13 June 1984 |
|
19 North Great George's Street |
W. Harold Clarke |
5 September 1984 |
|
Barmeath Castle (Louth) |
The Hon. Bryan E. Bellew |
11 September 1984 |
|
Lodge Park |
Robert C. Guinness |
11 September 1984 |
|
Tullynally Castle (Westmeath) |
Thomas F. D. Pakenham |
17 September 1984 |
|
Dunsany Castle (Meath) |
Lord Dunsany |
7 November 1984 |
|
Kilcarty House (Meath) |
Peter K. Harper |
11 December 1984 |
|
Slane Castle (Meath) |
The Earl of Mount Charles |
10 January 1985 |
|
Lissadell House (Sligo) |
Josslyn-Gore-Booth |
17 January 1985 |
|
Fota House (Cork) |
Barryscourt Ltd. (Richard Wood) |
8 February 1985 |
|
Castle Leslie (Monaghan) |
The Hon. Desmond Leslie |
13 March 1985 |
|
Seafield House (County Dublin) |
Robery and Sheelagh Davis Goff |
3 April 1985 |
|
Woodstock (Wicklow) |
W.G.L. Forwood |
3 September 1985 |
|
Gaiety Theatre (Dublin) |
Gaiety Theatre (Dublin) Ltd. |
10 February 1986 |
|
Sea Court-Lislee (Cork) |
David E. Elder and Monica Bohlen |
28 May 1986 |
|
Rathbeale Hall (County Dublin) |
Joseph and Mary Keeling |
10 June 1986 |
|
Emo Court (Laois) |
C.D. Cholmeley-Harrison |
14 July 1986 |
|
Blarney Castle (Cork) |
Sir Richard Colthurst, Bart |
8 August 1986 |
|
Kilruddery Farms (Wicklow) |
Chatworth Investment Trust Ltd. |
18 November 1986 |
