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Review of Section 482 of the Taxes Consolidation Act, 1997

Mon, 13 Feb 2017 16:00:00 GMT

Heather Humphreys TD, Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs, has announced that her Department is carrying out a review of Section 482 of the Taxes Consolidation Act, 1997.  The review is one of the actions proposed in An Action Plan for the Sustainable Future of the Irish Historic House in Private Ownership launched by the Minister in 2015.

Section 482 of the Taxes Consolidation Act, 1997, aims to help with the preservation of our built heritage by giving tax relief to the owners or occupiers of significant buildings or gardens to maintain, repair and restore such properties.  A condition of the scheme is that the property is required to be open to the public for a minimum number of days each year or is in use as a registered guesthouse.

The review is being undertaken by the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affair and the Department of Finance with support from the Revenue Commissioners.  Interested parties are invited to make submissions by the closing date of 24th March 2017.

Download the Review of Section 482 Relief – Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs and Department of Finance Consultation Paper here: Review of Section 482 Relief Consultation Paper

  Section 482 Review