Brendan Griffin (Kerry, Fine Gael)
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289. To ask the Minister for Finance if tax relief is available on the cost of the renovation of listed or buildings proposed to be listed; and if he will make a statement on the matter. [7669/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 482 of the Taxes Consolidation Act 1997 allows for a reduction in certain circumstances in the amount of tax payable for an owner or occupier of:

- an approved building, including surrounding garden

- an approved building which is used for tourist accommodation

- an approved garden

- an approved object.

The building, garden or object must be of a substantial scientific, historical, architectural or aesthetic interest, or, in the case of a garden, of horticultural interest, to be approved. This is determined by the Minister for Housing, Local Government and Heritage.

There also must be reasonable public access to the building, garden or object, or the building must be used for tourist accommodation for at least 6 months of the year. Reasonable public access is determined by Revenue. If the approved building is being used as a tourist accommodation facility it must be registered or listed with Fáilte Ireland.

To qualify for relief, any expenses must relate to the repair, maintenance or restoration of an approved building or garden, and the garden or grounds of an ornamental nature occupied or enjoyed with the approved building.

Tax relief up to a total of €6,350 per year may be claimed for:

- the repair maintenance or restoration of an approved object

- the installation, maintenance or replacement of a security alarm system

- the provision of public liability insurance in your approved building or garden.

The relief for qualifying expenses will be limited to the actual cost of the work carried out during the chargeable period. If expenses cannot be claimed in one period they may be carried forward for the following two periods. This can only occur when there is not enough income in a period to claim all the expenses. There is no relief available if a grant, refund or tax relief was received for these expenses elsewhere.

Finally, it is important to note that there is a distinction to be made between an 'approved building' for the purposes of claiming tax relief, and a 'protected structure' listed on a planning authority’s Record of Protected Structures (RPS) under the Planning and Development Act 2000.