Service
S.482 Tax Relief
From Department of Housing, Local Government and Heritage
Published on
Last updated on
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 Housing, Local Government and Heritage 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.
Application forms can be downloaded below.
Buildings Application Form
Download
Gardens Application Form
DownloadThe Determination of Approved Buildings and/or Approved Gardens:
The Determination of Approved Buildings
DownloadSection 482 Properties Open to the Public:
Revenue Commissioners Information Leaflet:
