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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 Housing, Local Government and Heritage 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 inclusive (of which 10 days must be Saturdays and Sundays); during the National Heritage Week if it falls in the 40 day opening period; daily viewing times must be at least four hours and that an admission price, if any, must be reasonable.

Further information can be viewed on the website at:

You can download the Heritage Property Application Form here....




To obtain the form from the Department of Housing, Local Government and Heritage contact:
Department of Housing, Local Government and Heritage,

Built Heritage & Architectural Policy Section,

Custom House,

D01 W6X0


Email: [email protected] 

Telephone: (01) 888 2000



To obtain the form from the Revenue Commissioner contact:
Office of the Revenue Commissioner,
Business Income Tax Branch,

1st Floor,

New Stamping Building,

Dublin Castle,

Dublin 2.

D02 HW86

Telephone: 01 - 858 9823 / 858 9825

Email: [email protected]



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