Rose Conway-Walsh (Mayo, Sinn Fein)
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381. To ask the Minister for Finance the cost of the tax relief for heritage donations under each of the eligible tax categories (details supplied) in each year since 2006; and if he will make a statement on the matter. [51194/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the latest costs available in relation to the Donation of Heritage Items can be found in the Cost of Tax Expenditures report which is published on the Revenue website (). 

The tax credit claimed can be used to offset liabilities in respect of Income Tax, Corporation Tax, Capital Gains Tax or Capital Acquisitions Tax. However, a breakdown, by individual taxhead, of how these credits are used is not available.

Finally, the Deputy may be interested to note that Revenue itemises the donated items each year in its Annual Reports, which are available on the Revenue website ().