Written answers
Tuesday, 27 January 2009
Department of Environment, Heritage and Local Government
Architectural Heritage
9:00 pm
Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 1124: To ask the Minister for the Environment, Heritage and Local Government the financial allocation for 2009 in respect of grant assistance for listed buildings in all respects, including tax breaks available to people who avail of various schemes; if he will quantify the income foregone from the State arising from these measures; and if he will make a statement on the matter. [2847/09]
John Gormley (Dublin South East, Green Party)
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A total of €19 million is included in the 2009 Estimates for Public Services and Summary Public Capital Programme in respect of my Department's built heritage capital programme. The final provision and its more detailed breakdown will be available on publication of the Revised Estimates Volume by the Department of Finance. Details of the relevant annual grant schemes funded through the built heritage capital programme in 2008 are set out in the following table:
| Grant Scheme | Description | 2008 Expenditure |
| €m | ||
| Civic Structures Conservation Grant Scheme | The scheme is administered directly by the Department. It provides grants for the restoration and conservation of buildings of significant architectural heritage merit and which are in civic ownership or occupation and generally open to the public. | 2.923 |
| Significant Places of Public Worship Scheme | The scheme is administered by the Heritage Council on behalf of the Department. It provides grant assistance for major conservation works at places of public worship which are of significant architectural merit. | 1.835 |
| Local Authorities Conservation Grants Scheme | The scheme is administered by the local authorities on behalf of the Department. It provides grant assistance for the conservation of protected buildings i.e. those buildings which are on the local authority's list of Protected Structures. | 6.594 |
In addition, €0.624m was provided in 2008, under the built heritage capital programme, for projects at a number of significant heritage properties held in trust or private ownership and a further €1.681m was provided for conservation works at Fota House, which has been acquired by the Irish Heritage Trust.
Under Section 482 of the Taxes Consolidation Act 1997, tax relief is available from the Revenue Commissioners to the owner/occupier of an approved building (including surrounding garden) or an approved garden existing independently in respect of expenditure incurred in the repair, maintenance or restoration of the approved building or garden. An approved building is one in respect of which determinations have been made by me, as Minister, that it is a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and by the Revenue Commissioners that reasonable access to the building is afforded to the public or it is in use as tourist accommodation for at least 6 months in any calendar year. In the event of a determination being made by me, it is communicated to the Revenue Commissioners who make the final decision on the eligibility or otherwise for tax relief.
Section 1003A of the Taxes Consolidation Act 1997 provides for a scheme of tax relief in respect of heritage properties donated to the Irish Heritage Trust; a total of €6 million is available this year. In addition, tax relief is limited to 80 % of the market value of a property. To qualify for relief, the heritage property must be determined by me to be:
(a) an outstanding example of the type of building involved;
(b) pre-eminent in its class;
(c) intrinsically of significant scientific, historical, horticultural, national, architectural or aesthetic interest; and
(d) suitable for acquisition by the Trust.
Following such a determination, the final decision on granting relief is the responsibility of the Revenue Commissioners.
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