Vol. 508 No. 5
109 Mr. Aylward asked the Minister for Arts, Heritage, Gaeltacht and the Islands if she will review the application for a determination under section 482 of the Taxes Consolidation Act, 1997, in respect of a building (details supplied) in County Kilkenny which is of great historical importance in the area; and if she will arrange for a meeting with her officials, the applicant and the engineer on site to discuss the case in more detail. [19446/99]
Under the provisions of section 482 of the Taxes Consolidation Act, 1997, tax relief is available to the owner/occupier of an approved building in respect of expenditure incurred on the repair, maintenance or restoration of the approved building.
An approved building is one in respect of which a determination has been made by me to the effect that the building is a building which is intrinsically of significant scientific, historical, architectural or aesthetic value, and by the Revenue Commissioners, that reasonable access to the building is afforded to the public.
The owners of the building referred to by the Deputy in his question applied to me for a determination for the purposes of this Act. An inspection of the building was arranged, and based on the report of the inspection, it was decided not to recommend the application for a determination for the purposes of section 482 of the Taxes Consolidation Act, 1997. The applicants were informed of the decision on 15 September 1999.
I have reviewed the basis on which the refusal was made and I can find no grounds to alter the determination.
