Revenue Incentives for the Preservation of Architectural Heritage

Revenue Incentives for the Preservation of Architectural Heritage

Tax incentives for architectural conservation

Section 482 Tax incentives

Tax incentives are available under Section 482 of the Taxes Consolidation Act, 1997 for expenditure incurred on the repair, maintenance, or restoration of certain buildings or gardens determined by the Minister for the Environment, Heritage and Local Government to be of significant horticultural, scientific, historical, architectural, or aesthetic interest.

The building or garden must receive a determination from the Revenue Commissioners who must also be satisfied that there is reasonable public access to the property. An approved garden may operate independently of a building. The main condition is that the building or garden is open to the public for a minimum of 60 days a year, 40 of which have to be between 1 May – 30 September; a reasonable entrance fee may be charged. Useful for historic buildings whose normal business involves being open to the public, such as a shop, pub, gallery or artist’s studio.

Application forms may be obtained from the Department of Culture, Heritage and the Gaeltacht website

Commercial property – tax relief

Operated by the Revenue Commissioners as tax relief on income generated from property in respect of capital expenditure on property.
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Part L exemption and BER exemption for Protected Structures

Protected structures are exempt from compliance with Part L (Energy Conservation) of the Building Regulations. They also do not require a BER (Building Energy Rating) certificate when being sold, leased or rented.