Pearse Doherty (Donegal, Sinn Fein)
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281. To ask the Minister for Finance to provide a full list of all houses and gardens that are available for public view as a condition for an exemption from capital acquisitions tax on a heritage basis including the address, the days and times each is open to the public, any price payable for public access and the year each was opened to the public; and if he will make a statement on the matter. [23140/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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This Parliamentary Question has been transferred by the Minister of Enterprise, Trade and Employment as it relates to tax matters.

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 previously stated in response to Parliamentary Questions Nos. 49 to 51 on 30 April 2025, 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 Failte 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.

As the full list of houses and gardens which have received this exemption cannot be provided, likewise I cannot provide the corresponding addresses, opening hours, price payable for public access or years opened to the public.