The stately homes, or great houses of Ireland, are primarily in private ownership but a considerable number of them are open to the general public. It is not State policy to acquire buildings such as these, save in the most exceptional circumstances. Every year hundreds of thousands of visitors from both at home and abroad enjoy viewing these properties. With the ever-increasing demands on the public purse, private ownership is usually the most realistic method of conserving this significant feature of our historical and architectural heritage. The attractive tax reliefs which are available provide an important incentive to the owners of stately homes contemplating refurbishment and opening to the public.