Pearse Doherty (Donegal, Sinn Fein)
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190. To ask the Minister for Finance the total value of property that was exempt from CAT due to the heritage exemption in 2024; and if he will make a statement on the matter. [36798/25]

Pearse Doherty (Donegal, Sinn Fein)
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192. To ask the Minister for Finance further to Parliamentary Question No. 250 of 20 March 2025, the total value of property that was exempt from capital acquisitions tax due to the heritage exemption each year since 2016; the total value of the underlying property; the total cost of the Exchequer since 2016; and if he will make a statement on the matter. [36808/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 190 and 192 together.

Under sections 77 and 78 of CATCA 2003, CAT gifts and inheritances of pictures, prints, books, manuscripts, works of art, jewellery, scientific collections or other things not held for the purposes of trading may be exempt from CAT where the following conditions are satisfied: (1) the property is of national, scientific, historic or artistic interest, (2) the property is kept permanently in the State, and (3) reasonable facilities for viewing are allowed to members of the public or to recognised bodies or to associations of persons.

The exemption also applies to houses and gardens in the State not held for the purposes of trading in respect of which: (1) on a claim made to Revenue appear to be of national, scientific, historic or artistic interest, (2) reasonable facilities for viewing were allowed to the public during the three-year period prior to the date of the gift or inheritance, and (3) reasonable facilities for viewing are allowed to the public following the gift or inheritance.

Clawback of the exemption may occur in certain circumstances.

I am advised by Revenue that Information in respect of the total value of property that was exempt from capital acquisitions tax due to the heritage exemption each year since 2016; the total value of the underlying property and the total cost to the Exchequer is shown below.

Information for 2024 is not yet available.

I am advised by Revenue that, due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, and to uphold its Statistical Disclosure Control Protocol, data in relation to claims for CAT Heritage Exemption in 2018 has been suppressed and cannot be provided.