Significant buildings and gardens

You may get tax relief if you own or occupy:

• An approved building, including the surrounding garden
• An approved building used for tourist accommodation
• An approved garden
• An approved object

To qualify, your building, garden or object must be of substantial scientific, historical, architectural or aesthetic interest to be approved as determined by the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs. An approved object is a picture, sculpture, print, book, manuscript, jewellery, furniture or scientific collection.

There must also be reasonable public access to the building, garden or object or the building must be used for tourist accommodation.

You can claim relief for the cost of the repair, maintenance or restoration expenses for the building and surrounding garden. However, you can’t claim relief where you received a grant, refund, or tax relief from elsewhere in relation to the expenses.

To receive a determination by Revenue that the public has reasonable access, you can apply directly to them. Alternatively, you can get this form from your Business Income Tax branch.

Access to all or a substantial part of your building or garden must be available and accessible:

• At reasonable times apart from necessary closures for upkeep
• For at least 60 days in the year with no less than 40 days from 1 May to 30 September inclusive and 10 of these days must be Saturdays or Sundays
• during the National Heritage Week if it falls in the 40 day opening requirement
• for at least 4 hours per day

You must also:

• Have a reasonable admission price
• Advertise opening times and have a sign with opening times outside
• Advise Fáilte Ireland about access
• In the case of an object, allow access as outlined above or display the object in a public place in a building that’s used as a tourist accommodation facility

If your approved building is being used as a tourist accommodation you must:

• Use it as tourist accommodation for at least 6 months each year. At least 4 out of the 6 months must be 1 May - 30 September
• Register or list the building with Fáilte Ireland as tourist accommodation
• Inform Fáilte Ireland of opening times

You may change your approved building into a tourist accommodation facility or change your tourist accommodation facility back to a publicly accessible building with no tax consequences.

Yearly checks will be made to ensure you meet opening requirements and any expenditure on buildings, gardens or objects for which you claim relief may be examined as part of a Revenue audit.

Officers from the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs and Revenue must be allowed to:

• inspect the approved building or garden
• examine any work which you have claimed relief on

Any relief for expenses must be in relation to repair, maintenance or restoration of:

• An approved building
• Any garden or grounds of an ornamental nature occupied or enjoyed with that building an approved garden

You can claim additional relief up to a total of €6,350 for:

• Repair maintenance or restoration work on an  approved object
• Installation, maintenance or replacement of a security alarm system
• Public liability insurance in your approved building or garden

Relief for qualifying expenses will be limited to the cost of the work carried out during the chargeable period. If you don’t claim your expenses in one period, then you're allowed to carry this forward to the following two periods.

Tax relief received over the previous 5 years may be clawed back if your building or garden:

• Ceases to offer reasonable public access
• Ceases to be a tourist accommodation facility