I propose to take Questions Nos. 9, 26, 31, 44 and 68 together.
The Deputies will be pleased to know that the policy agreement for Government, A Government of Renewal, contains a commitment to improving the protection for listed buildings, including placing the system of listed buildings on a statutory basis and introducing incentives for the proper upkeep and maintenance of such buildings.
A preliminary meeting to discuss the issues involved has been held between officials of my Department and officials of the Department of the Environment, and a working group made up of those officials and officials of the Office of Public Works is being set up to examine those issues further and to report back with recommendations to myself and to the Minister for the Environment. In consultation with the Minister for the Environment, I will give careful consideration to this report and to the introduction of any necessary new policy initiatives in this area.
I am very aware of the problem posed to owners of historic houses which are open to the public by the high costs of public liability insurance and I have asked that this matter be included in the remit of the working group.
The existing provision for tax relief in this area is section 19 of the Finance Act, 1982, as amended by section 18 of the Finance Act, 1994. This provides for full relief from income tax or corporation tax to the owner or occupier of a building of significant historical, architectural or aesthetic interest in respect of expenditure incurred in the repair, maintenance, or restoration of such a building, subject to the provision of public access to the building. This relief also extends to any garden or grounds of an ornamental nature occupied or enjoyed with such a building.
Under the urban renewal schemes, the full construction costs incurred in the refurbishment of an existing building in a designated area for residential purpose can be offset against the owner-occupier's and/or lessor's tax liability over a period of ten years. In the case of existing buildings which are refurbished for certain approved commercial uses, excluding offices, half of the construction costs can be offset against the owner-occupier's and/or lessor's tax liability over a period of ten years. These incentives apply to listed buildings in the same way as to other buildings. In general, the urban renewal tax incentives schemes favour refurbishment over new construction.
In addition to these tax relief provisions, the National Heritage Council, which comes under the aegis of my Department, provides grants for heritage projects, including projects for repair and restoration of buildings, subject to my approval. The Heritage Bill, 1994, which has recently been passed by this House, and which will now be returning to the Seanad, provides inter alia for the establishment of the council on a statutory basis. One of the functions of the council will be to propose policies and priorities for the protection of our physical heritage, including the built heritage. Section 10 of the Bill will provide for increased protection for heritage buildings owned by public authorities.
The conservation and restoration of urban architecture and heritage buildings has also been addressed by my colleague, the Minister for the Environment, Deputy Howlin, in the context of the urban and village renewal sub-programme of the operational programme for local and rural development which was launched on 2 February 1995 by the Taoiseach.
This sub-programme will inter alia provide support to civic trusts, conservation groups and local authorities to promote various urban conservation measures in towns throughout the country. The scheme will involve giving grant aid to local authorities and other bodies on the basis of matching funds from local sources. The objective will be to rehabilitate the built environment, in city-town centre areas, through the conservation and restoration of urban architecture and heritage buildings.
Following receipt of a report from the interdepartmental working group previously mentioned, I will be reviewing the existing provisions for the protection and preservation of buildings of architectural or historical interest and taking steps to improve the existing situation where weaknesses are identified.