Dáil Éireann díospóireacht -
Wednesday, 11 Mar 1998

Vol. 488 No. 5

Written Answers - Architectural Heritage.

Ivor Callely

Ceist:

104 Mr. Callely asked the Minister for Arts, Heritage, Gaeltacht and the Islands the supports in place for conservation and preservation of our heritage; the funds available to owners of buildings in private ownership; the plans, if any, there are regarding funding to protect heritage buildings in private ownership; and if she will make a statement on the matter. [6655/98]

Minister for Arts, Heritage, Gaeltacht and the Islands (Miss de Valera)

In relation to supports for the protection of the architectural heritage, the fiscal reliefs available include tax relief under section 19 of the Finance Act, 1982. 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.

The Heritage Council, which is a statutory, autonomous body established under the Heritage Act, 1995, has powers to provide advice and assistance (including financial assistance) to persons and bodies in relation to the protection, preservation and promotion of the physical heritage, including the architectural heritage. The council is located in Rothe House, Kilkenny City (telephone number 056-70777 and fax number 056-70788). It should be noted that, although my Department funds the Heritage Council, I have no function in relation to decisions by it on the disbursal of grants.

The conservation and restoration of urban architecture and heritage buildings has also been addressed by the Minister for the Environment and Local Government, in the context of the Urban and Village Renewal sub-programme of the EU co-funded Operational Programme for Local Urban and Rural Development, 1994-99. This sub-programme,inter alia, provides support to civic trusts, conservation groups and local authorities to promote various urban conservation measures in towns throughout the country. The scheme involves giving grant aid to local authorities and other bodies on the basis of matching funds from local scources. The objective is to rehabilitate the built environment, in city-town centre areas, through the conservation and restoration of urban architecture and heritage buildings.

Under the urban renewal schemes, operated by the Department of the Environment and Local Government, the full construction costs incurred in the refurbishment of an existing building in a designated area for residential purposes 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 lessors's tax liability over a period of ten years. These incentives apply to heritage buildings in the same way as to other buildings. In general, the Urban Renewal Tax Incentives Schemes favour refurbishment over new construction.

As the Deputy will be aware, the report of the interdepartmental working group on strengthening the protection of the architectural heritage contains a number of recommendations for the introduction of a package of financial incentives for owners of listed buildings (recommendations 45-54), based on a dual approach of fiscal incentives or direct grant aid (recommendation 45). The Minister for the Environment and Local Government and myself are currently finalising a package of legislative, financial and administrative proposals for strengthening the protection of the architectural heritage, based on the recommendations contained in that report, and we hope to have this package considered by Government shortly.