S.482 Tax Relief

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.

The Determination of Approved Buildings and/or Approved Gardens:

Section 482 Properties Open to the Public:

View approved Section 482 heritage properties and/or gardens open to the public.

Revenue Commissioners Information Leaflet:

View information and forms relating to the expenditure on approved buildings and gardens.