Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

I accept that there are challenges. Work has continued under the built heritage investment scheme. I launched a new €2 million scheme for the repair and conservation of protected structures on 21 October 2015. The scheme operated this year via the local authorities on the same basis as the successful built heritage job leverage scheme that ran in 2014. The scheme is expected to support a significant number of projects throughout the country and will create employment in the conservation and construction industries. We have the structures at risk fund as well. Financial support is also being provided by my Department through the structures at risk fund to enable conservation work to heritage structures in private and public ownership which are protected under the Planning and Development Acts and which are deemed to be at significant risk of deterioration. The fund is administered through the local authorities and seeks to encourage the regeneration and reuse of heritage properties.

Section 482 of the Taxes Consolidation Act 1997 is also relevant. Under the terms of the Act, owners or occupiers of approved heritage buildings or gardens can apply for tax relief in respect of expenditure incurred on repair, maintenance and restoration on condition that the properties are open to the public. In order to be approved for this relief, a building or garden must be intrinsically of significant scientific, historical, architectural or aesthetic interest. Reasonable access to the property must be afforded to the public as well.

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