Pearse Doherty (Donegal, Sinn Fein)
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290. To ask the Minister for Finance further to Parliamentary Questions Nos. 49 to 51 on 30 April 2025, if any capital acquisition tax exemption on a heritage basis has ever been withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [23134/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Capital Acquisition Tax (CAT) heritage-based exemptions that the Deputy is referring requires as part of eligibility conditions, that “reasonable facilities for viewing” are provided in respect of the heritage object, or heritage house or garden, as the case may be.

In relation to the Deputy’s question as to the total number of times a Capital Acquisitions Tax heritage exemption was withdrawn due to failure to provide reasonable viewing facilities to the public, I am advised by Revenue that this information is not currently available. However, I will request that my officials liaise with Revenue to determine if this information can be provided at a later date.