It is proposed to take Questions Nos. 18, 19, 22, 24, 25 and 42 together. An applicant for a determination under section 19 of the Finance Act, 1982 must give full details of the access afforded to the public including: (i) the parts of the building to which access is available; (ii) the times and periods of such cases.
The Revenue Commissioners also require evidence that the general public is aware of the access to the building. Such evidence would include notices in brochures or publicity leaflets issued by Bord Fáilte or other similar organisations and advertisements in local or national newspapers. Evidence is required at the stage of granting the relief and can also be requested on an ongoing basis in order to establish that access continues to be afforded to the general public.
The Revenue Commissioners do not consider that consultations with members of the public in the localities in which the buildings are situated is necessry in view of the procedures in operation. In any event, given their obligations in regard to confidentiality attached to the tax affairs of the owner-occupiers, the Revenue Commissioners would be precluded from engaging in such consultations.
Statistics are not available which would enable a precise estimate of the cost of the relief to be given. However, it is broadly estimated that the cost in terms of income tax and corporation tax foregone has not exceeded £0.2 million in any year since its introduction.