Vol. 525 No. 5
333 Mr. Callely asked the Minister for Arts, Heritage Gaeltacht and the Islands if she has satisfied herself with the procedures in place under section 482 of the Taxes Consolidation Act where owners or occupiers can claim certain tax reliefs under the Act; the issues of concern that have been bought to her attention about this scheme; and if she will make a statement on the matter. [25438/00]
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.
This scheme was first introduced in the Finance Act, 1982, and was superseded by section 482 of the Taxes Consolidation Act, 1997. Since its inception a total of 357 determinations have been made.
While I am satisfied with my Department's administration of the scheme, this element of the protection of Ireland's architectural heritage is being reviewed as part of the national heritage plan process initiated by me.
