S.482 Tax Relief

Section 482 of the Taxes Consolidation Act, 1997, as amended, provides tax relief to the owner/occupier of an approved building (including surrounding garden), or an approved garden existing independently, in respect of expenditure incurred on its repair, maintenance or restoration.
A Standard Operating Procedures document explains the process.
DAHG Application Forms:

Note: If applying for a building with 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.

2020 list of Section 482 properties open to the public

For further information: builtheritage@chg.gov.ie

Revenue Commissioners: Information leaflet: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-02-01.pdf

You may apply to the Office of the Revenue Commissioners on the relevant form(s), which is/are accessible from the above link. The required form(s) can also be requested from:

Office of the Revenue Commissioners

Business Taxes Policy & Legislation Division

1st Floor, New Stamping Building

Dublin Castle

Dublin 2

Press Release

Monday, February 13th 2017

Minister Humphreys announces that her Department is carrying out a review of Section 482 of the Taxes Consolidation Act, 1997.

The Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs, Heather Humphreys, T.D.,  has today (Monday) announced that her Department is carrying out a review of Section 482 of the Taxes Consolidation Act, 1997.The review was one of the actions proposed in ‘An Action Plan for the Sustainable Future of the Irish Historic House in Private Ownership’, launched by the Minister in 2015.

Section 482 of the Taxes Consolidation Act, 1997 aims to help with the preservation of our built heritage by giving tax relief to the owners or occupiers of significant buildings or gardens to repair, maintain and restore such properties. A condition of the scheme is that the property is required to be open to the public for a minimum numbers of days each year, or in use as a registered guest house.

The review is being undertaken by the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs and the Department of Finance, with support from the Revenue Commissioners. Interested parties are invited to make submissions; the closing date for submissions is 24March 2017.

Speaking today Minister Humphreys said:

“This scheme offers important tax relief to owners of historic buildings, and helps to maintain our stock of heritage properties. As set out in the Historic House Action Plan, we are now carrying out a review of this scheme to consider its effectiveness and I would encourage anyone with an interest in this area to make a submission to my department.”


Review of Section 482 Relief of Consultation Document 2017

Department of Culture, Heritage and the Gaeltacht, 23 Kildare Street, Dublin , D02 TD30. Tel: 01 631 3800 / LoCall: 1890 383 000

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