Vol. 510 No. 4
126 Mr. Callely asked the Minister for Finance the number of taxpayers who have claimed relief under section 482 of the Tax Consolidation Act, 1997; the value of these claims; and if he will make a statement on the matter. [22777/99]
This section was first introduced with effect from 5 April 1982. It provides that Revenue must make a determination that reasonable access is afforded for the public to a building or garden which is of significant scientific, historical, architectural or aesthetic interest. Revenue have advised me that a total of 121 determinations in relation to reasonable access has been made since that date. As records are not available for the earlier years, it is not possible to state the exact number of those 121 taxpayers who have claimed the relief or the exact value of such claims in all years. However, based on a survey done some years ago, the cost of the claims in the years since 1982 is estimated at £3.7 million.
Revenue have further advised me that they have recently initiated a programme to upgrade their statistical coverage in relation to section 482. The first tranche of new statistical data under this programme will be available shortly and will include the details requested by the Deputy for the tax years 1997-98 back to 1995-96. I will write to the Deputy with this information as soon as possible.
