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S.482 Tax Relief
From Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
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Section 482 of the Taxes Consolidation Act, 1997 provides tax relief to the owner/occupier of an approved building (including surrounding garden), or an approved garden existing independently, for costs incurred by its repair, maintenance or restoration.
A property is assessed by the Department of Culture, Heritage and the Gaeltacht under the following criteria:
- Architectural
- Aesthetic
- Scientific
- Historical
Garden applications are assessed by the above criteria and also must be deemed:
- Horticultural
The Revenue Commissioners may approve buildings that can be easily accessed by the public or provide tourist accommodation.
You can apply to have a building and/or garden approved below. If applying for a building with an accompanying garden, use the Building form only and include garden in the reply to Question 1.b of the form. Additional information about the garden may be provided on a separate sheet or in a cover letter.
Buildings Application Form
Download
Gardens Application Form
DownloadA list of approved Section 482 heritage properties and/or gardens open to the public in 2020 can be viewed below:
Section 482 properties open to the public
DownloadRevenue Commissioners Information Leaflet:
Expenditure on Approved Buildings and Gardens
DownloadThe Determination of Approved Buildings and/or Approved Gardens:
The Determination of Approved Buildings
Download
