Bernard Durkan (Kildare North, Fine Gael)
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282. To ask the Minister for Arts, Heritage and the Gaeltacht if support from philanthropists continues to be available towards the support of the arts, and possibly the retention of paintings or other objets d’art, which may be deemed to be a loss to the national heritage if disposed of outside of this jurisdiction; and if she will make a statement on the matter. [24447/15]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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Section 1003 of the Taxes Consolidation Act 1997 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 and 80% of the market value of the item(s) is then offset against the current tax liability of the donor. There is a ceiling of €6 million in respect of any one year.The approved bodies are:

The National Archives

The National Gallery of Ireland

The National Library of Ireland

The National Museum of Ireland

The Irish Museum of Modern Art

The Crawford Art Gallery Cork

All of the approved bodies listed in the schedule to section 1003 are National Cultural Institutions that hold National Collections.