Pearse Doherty (Donegal South West, Sinn Fein)
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Question 15: To ask the Minister for Tourism, Culture and Sport the amount of tax relief for heritage donations awarded during each of the past five years under section 1003 of the Taxes Consolidation Act 1997; the number of persons who availed of the scheme during each year; if he will provide details of their donations. [6202/11]

Jimmy Deenihan (Kerry North-West Limerick, Fine Gael)
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Section 1003 of the Taxes Consolidation Act 1997, formerly Section 176 of the Finance Act 1995, is a scheme of tax relief for the donation of heritage items to the National Collections. Under the Scheme heritage items that are considered outstanding examples of their type and that are pre-eminent in their class, whose export from the State would constitute a diminution of the accumulated cultural heritage of Ireland, or whose import into the State would constitute a significant enhancement of the accumulated cultural heritage of Ireland, and which are considered suitable additions to the accumulated heritage of the State, may be donated to an approved body.

Since 2006 a total of 17 individual donations assessed to a value totalling €16,494,984.72 have been made.

In 2006 there were 5 individual donations assessed to a value totalling €5,720,694.86, 6 persons or companies received tax relief in lieu of these donations.

In 2007 there were 4 individual donations assessed to a value totalling €5,273,320.17, 9 persons or companies received tax relief in lieu of these donations.

In 2008 there were 7 individual donations assessed to a value totalling €5,348,969.68, 12 persons or companies received tax relief in lieu of these donations.

There were no donations made in 2009.

In 2010 there was one individual donation assessed to a value totalling €152,000, one person received tax relief in lieu of this donation.

It should be noted that Section 94, Finance (No. 2 Act) 2008 changed the amount of tax relief available from 100% to 80% of the market value of the item. This applies to the 2010 donation. All previous donations received 100% of the market value.

I would like to highlight to the Deputy that information on each donation that has been made to date under this scheme is published on the Department's website with the year, name, value and receiving institution for the donation listed. Examples of the items donated include "On the Bridge at Grez" by Sir John Lavery donated to the National Gallery of Ireland, the "Benjamin Iveagh Library at Farmleigh House" donated to Archbishop Marsh's Library and "Il Trovatore c.1960" by Giorgio de Chirico donated to the Irish Museum of Modern Art.

This is a very worthwhile scheme and donations under Section 1003 collectively and individually have added to the national and international reputations of the Institutions involved. They have also preserved for common ownership significant works, artefacts and collections that could otherwise have left the State or in some cases that would never have been returned.