Publication
Tax Relief for Heritage Donations
From Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
Published on
Last updated on
Under Section 1003 of the Taxes Consolidation Act, 1997, tax relief is available in respect of the donation of important national heritage items to the Irish national collections. The relief consists of a tax credit equal to the value of the heritage item(s) donated which can be credited against particular tax liabilities incurred by the donor. For the purposes of the relief, heritage item(s) means any kind of cultural item including:
- any archaeological item, archive, book, estate record, manuscript and painting
- any collection of cultural items
- any collection of same in their setting which are considered appropriate for donation to the national collections
The national collections are described as Approved Bodies under the legislation.
They are:
The Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media, with the consent of the Minister for Finance, has the authority to approve further bodies for the purpose of the relief. Such additional bodies must be funded wholly or mainly by the State or a public or local authority.
