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Home > Culture > Heritage > Heritage Grants > Section 482, Taxes Consolidation Act 1997

Section 482, Taxes Consolidation Act (1997)

Under Section 482 of the Taxes Consolidation Act 1997, owners and/or occupiers of approved buildings (and gardens) can apply for tax relief in respect of expenditure incurred on repair, maintenance or restoration, on the condition that they open their buildings to the public. In order to avail of Section 482 your period property does not need to be listed on the Record of Protected Structures, however, it does need to become what the government terms an ‘approved building’. An approved building is one in respect of which determinations have been made by the Minister for Arts, Heritage & the Gaeltacht that it is a building which is intrinsically of significant, historical, architectural or aesthetic interest, and by the Revenue Commissioners that reasonable access to the building is afforded to the public. The public access requirements are that access must be for a minimum of 60 days per calendar year, including 40 days between May 1 and September 30 (of which 10 days must be Saturdays and Sundays); daily viewing times must be at least four hours and that an admission price, if any, must be reasonable.

To obtain the Department of Arts, Heritage & the Gaeltacht form contact:
Department of Arts, Heritage & the Gaeltacht,
Dun Scéine,
Harcourt Lane,
Dublin 2.
Telephone: (01) 888 3146
Website: www.environ.ie

 

To obtain the Revenue Commission Form S.B.1., contact:
Office of the Revenue Commissioner,
Direct Taxes Interpretation and Internal Division,
Dublin Castle,
Dublin 2.
Telephone: (01) 702 4101
Website: www.revenue.ie

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