Dáil Éireann debate -
Wednesday, 12 Apr 2000

Vol. 518 No. 1

Written Answers. - Architectural Heritage.

Ivor Callely

Question:

82 Mr. Callely asked the Minister for Arts, Heritage Gaeltacht and the Islands the package of incentives for owners of listed buildings to strengthen the protection of our architectural, scientific and historical heritage; the number of determinations she has considered since June 1997; the criteria associated with such determinations; and if she will make a statement on the matter. [10826/00]

Minister for Arts, Heritage, Gaeltacht and the Islands (Miss de Valera)

In general, my Department does not directly provide financial support for the restoration of buildings in private ownership. However, one source of public funds for such projects is the heritage council, which has powers to provide advice and assistance including financial assistance in relation to the protection, preservation and promotion of the physical heritage. It should be noted that, although my Department funds the heritage council, it is an independent statutory body established under the Heritage Act, 1995, and I have no function in relation to any decisions by it regarding the disbursal of grants.

In addition, the Deputy will be aware that in May 1998, together with my colleague, the Minister for the Environment and Local Government, I launched the package of proposals for strength ening the protection of the architectural heritage. That package, which is being progressively implemented by both Departments, adopts a comprehensive approach to the protection of our architectural heritage in its many and varied forms, rather than singling out individual aspects of that heritage. As part of the package, the Minister for the Environment and Local Government recently launched a grant scheme for the conservation of protected buildings, which is being administered by local authorities with funding in the order of £4 million per annum. All inquiries relating to this scheme should be directed to the relevant local authority.

Finally, 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 in respect of 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. Since June 1997 I have considered 124 applications for a determination. Of these, 92 were granted and there were 32 refusals.