Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance the number of properties in receipt of the heritage property relief that were open or closed during National Heritage week; and if he will make a statement on the matter. [38918/12]

Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance the number of taxpayers that have had to reimburse the State due to failure to comply with the heritage property relief conditions on an annual basis since 2005; the number of audits relating to use of the relief that have been performed on an annual basis since 2005; the amount of revenue raised from such audits; and if he will make a statement on the matter. [38919/12]

Kevin Humphreys (Dublin South East, Labour)
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To ask the Minister for Finance the estimated cost on an annual basis since 2005 of the heritage property relief; the number of claims there has been on an annual basis since 2005 of this relief; and if he will make a statement on the matter. [38920/12]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 202, 330 and 331 together.

The estimated cost on an annual basis, from 2005 to 2010 inclusive, of the income tax relief available under section 482 of the Taxes Consolidation Act 1997 in respect of heritage properties, and the associated number of claims, are as follows.

I am advised that the number of properties in the scheme varies from year to year but averages around 200. However, the number of claimants in any one year refers to those property owners/occupiers who incur qualifying expenditure under section 482 of the Taxes Consolidation Act 1997 within the year.

The requirement, from 2012, to open during National Heritage Week applies where qualifying expenditure under section 482 of the Taxes Consolidation Act 1997 occurs in a tax year. I understand that of the 187 property owners/occupiers in the scheme who were written to by the Revenue Commissioners earlier this year, 166 indicated that they intended incurring qualifying expenditure in 2012, in which case the requirement to open during National Heritage Week would apply In addition to the 187 cases referred to above, 20 properties under the scheme are guesthouses which would also be open during National Heritage Week.

Statistics on audit interventions are not compiled in such a way as to allow Revenue to supply figures for the number of audits, and the yield from same, of taxpayers who avail of tax relief in respect of heritage properties. As part of the Revenue Commissioners’ overall tax compliance strategy, sample compliance checks are carried out each year on taxpayers who avail of heritage property tax relief. For 2012, these checks would also have occurred during National Heritage Week. I understand that, since 2005, relief has been withdrawn or disallowed in two cases.