Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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169. To ask the Minister for Finance the amount that has been provided to recipients under section 482 of the Taxes Consolidation Act 1997 since 2011 in tabular form. [9760/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that section 482 of the Taxes Consolidation Act 1997 was introduced for the purpose of assisting the preservation of our built heritage by giving tax relief to the owners or occupiers of significant buildings or gardens on the expenditure incurred by them on the repair, maintenance and restoration of those properties.

This scheme applies to an approved building, an approved garden existing independently, or an approved object contained within the house or garden, to which reasonable access is afforded to the public or where the building is a guest house approved by Fáilte Ireland.  

A building or garden must receive a determination from the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs to the effect that it is a building or garden which is intrinsically of significant horticultural, scientific, historical, architectural or aesthetic interest, before it can qualify for tax relief.

Revenue has provided the following statistics in relation to the scheme.