Michael Ring
Question:14 Mr. Ring asked the Minister for Finance the number of houses which qualify for section 19 relief as heritage homes open to the public; and the total value of tax refunded under this scheme. [12935/04]
View answerThursday, 6 May 2004
Questions (18)
Written answers
I am advised by the Revenue Commissioners that the number of houses that qualify for tax relief under section 482 of the Taxes Consolidation Act 1997, formerly section 19 of Finance Act 1982 is 171. The most recent annual cost available is that for the tax year 2000-01 and is estimated at €2.7 million. The estimated cost of the relief from the tax year 1982-83 to the tax year 2000-01 inclusive is €14.7 million.
A list of properties that qualify for relief under section 482 is available on the Revenue website. This information is also available in booklet form, a new edition of which will be available shortly.