Pearse Doherty (Donegal, Sinn Fein)
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49. To ask the Minister for Finance the list of all houses and gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax; the list of all property other than houses or gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax, in tabular form; and if he will make a statement on the matter. [21494/25]

Pearse Doherty (Donegal, Sinn Fein)
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50. To ask the Minister for Finance the information and documentation required to apply for an exemption to the capital acquisitions tax on the basis of heritage; the total number of times a capital acquisitions tax on the basis of heritage was withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [21495/25]

Pearse Doherty (Donegal, Sinn Fein)
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51. To ask the Minister for Finance further to Parliamentary Question No. 184 of 27 March 2025, the way in which the obligation to maintain taxpayer confidentiality is compatible in the case of heritage based exemptions given requirement for the public to be aware of and able to view the heritage item to avail of the tax exemption; and if he will make a statement on the matter. [21496/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 49 to 51, inclusive, together.

I am advised by Revenue that the Capital Acquisition Tax (CAT) heritage-based exemptions that the Deputy is referring to include, as part of their eligibility conditions, a requirement that “reasonable facilities for viewing” are provided in respect of the heritage object, or heritage house or garden, as the case may be.

In the case of a heritage object, which includes pictures, prints, books, manuscripts, works of art, jewellery or scientific collections that are of national, scientific, historic or artistic interest, reasonable facilities for viewing must be allowed to members of the public or to recognised bodies or associations of persons.

In the case of a heritage house or garden, reasonable facilities for viewing must be allowed to members of the public. Furthermore, particulars of the house or garden including its name (if any), address, the days, and times it is open to the public, and any price payable for public access must be provided to Fáilte Ireland before 1 January in any year reasonable public access is required for the purposes of the exemption.

A person claiming the CAT heritage exemption in respect of a gift or inheritance is required to file a CAT return in order to make the claim. No specific information or documentation is required to be submitted to Revenue when making a claim but any relevant information and documentation should be retained by the taxpayer as it may be requested by Revenue for verification purposes at a later date.

As noted, the CAT legislation requires Fáilte Ireland to be provided with certain particulars in relation to the house or garden concerned. However, the legislation does not specifically permit Fáilte Ireland (or another body) to publish the information received. I am advised by Revenue that it is precluded from the disclosure of such information due to its obligation to maintain taxpayer confidentiality in accordance with Section 851A Taxes Consolidation Act (TCA) 1997.

In relation to the Deputy’s question as to the total number of times a CAT heritage exemption was withdrawn due to failure to provide reasonable viewing facilities to the public, I am advised by Revenue that this information is not currently available.

It may be helpful to note that a taxpayer may claim relief from income tax or corporation tax in respect of expenditure on approved buildings and/or approved gardens under section 482 TCA 1997. In order to claim the relief the Revenue Commissioners must be satisfied that reasonable access to the building is afforded to the public, or that the building is in use as a tourist accommodation facility for at least 6 months in any calendar year. In accordance with legislation, the reasonable access requirements and details relating to that access are required to be publicised annually. In the case of tourist accommodation, it must be registered as a guest house and a list must be published annually. Taxpayers are reminded on the annual registration form of the details to be published on the Revenue and Fáilte Ireland websites. Revenue publishes a list of approved buildings/gardens on the Revenue website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/section-482-heritage-properties.pdf.