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Dáil Éireann debate -
Wednesday, 24 Nov 1999

Vol. 511 No. 4

Written Answers. - Archaeological Sites.

Billy Timmins

Question:

99 Mr. Timmins asked the Minister for Arts, Heritage, Gaeltacht and the Islands the consideration, if any, she has given to requesting the Department of Finance to allow the cost of an archaeological dig, included as a condition of planning permission as a result of representations by Dúchas, be offset against income tax in view of the fact that a large number of young couples in County Wicklow are being burdened with this expense; and if she will make a statement on the matter. [24623/99]

Ireland's archaeological heritage is a resource of great cultural and scientific importance which can be used to enhance our knowledge and understanding of the past. The European Convention on the Protection of the Archaeological Heritage (the Valletta Convention), which was ratified by Ireland in 1997, has as its aim to "protect the archaeological heritage as a source of the European collective memory and as an instrument for historical and scientific study." Having regard to the national and international significance of the archaeological heritage and to the non-renewable nature of that resource, the costs of archaeological work necessitated by development are a legitimate part of development costs.

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