Vol. 513 No. 3
94 Mr. Callely asked the Minister for Arts, Heritage, Gaeltacht and the Islands the number of determinations which have been made in order for owners and occupiers of stately homes to claim tax relief under section 482 of the Taxes Consolidation Act, 1997; and if she will make a statement on the matter. [2198/00]
Determinations which I make under section 482 of the Taxes Consolidation Act, 1997, are confined to determining the intrinsic scientific, historical, architectural or aesthetic interest of the building, and do not purport to determine the entitlement of owners-occupiers to claim tax relief under the Act.
The position is that the owner or occupier of a building which is determined by me to be a building which is intrinsically of significant scientific, historical, architectural, or aesthetic interest, and which is determined by the Revenue Commissioners to be a building to which reasonable access is afforded to the public, can apply under section 482 of the Taxes Consolidation Act 1997, for relief for expenditure incurred in the repair, maintenance or restoration of the building. Ultimately, the decision to allow tax relief in respect of an approved building is a matter for the Revenue Commissioners.
