The primary responsibility for the protection of the architectural heri tage rests with the local authorities who now have considerable powers to protect any buildings listed by them. In addition, they also are responsible for the allocation of £4 million per annum for a conservation grant scheme for architecturally important buildings. These mechanisms are important for the protection of heritage buildings throughout the country and I assist this work by offering an expert advisory service to the local authorities.
There are other initiatives which also assist in the protection and restoration of heritage buildings. The owner or occupier of 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.
The Heritage Council 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.
My Department protects, manages and presents over 700 monuments and heritage buildings in State ownership and I am committed to ongoing conservation works to that portfolio.