Pearse Doherty (Donegal, Sinn Fein)
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221. To ask the Minister for Enterprise, Trade and Employment further to Parliamentary Question No. 95 of 14 May, 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, in tabular form, as CAT legislation requires Fáilte Ireland to be provided with this data; and if he will make a statement on the matter. [35163/25]

Peter Burke (Longford-Westmeath, Fine Gael)
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I note that the Capital Acquisitions Tax legislation dealing with the heritage based exemptions contains a reference to the supply of information to Bord Fáilte Eireann. I have asked Fáilte Ireland to engage with the Revenue Commissioners around their role in this respect.