Dáil Éireann Debate, Tuesday - 24 February 2026
390. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14980/26]
Amharc ar fhreagra391. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he has plans to introduce a statutory footing that would allow Revenue to publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14981/26]
Amharc ar fhreagra392. Deputy Ged Nash asked the Tánaiste and Minister for Finance if his Department has considered introducing a system operating in the UK where members of the public can search online for the properties and/or items that have benefitted from tax breaks such as the exemption to capital acquisitions tax, on the basis of the property or item’s national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14982/26]
Amharc ar fhreagraI propose to take Questions Nos. 390 to 392, inclusive, together.
In response to PQ 14980/26, I am advised by Revenue that it is subject to a statutory duty of confidentiality and is prohibited from disclosing taxpayer information to third parties, other than in certain limited circumstances provided for in legislation. Section 851A of the Taxes Consolidation Act 1997, formalises taxpayer confidentiality and reassures taxpayers that their personal and commercial information disclosed to Revenue for tax purposes is protected against disclosure by Revenue to third parties. On this basis, Revenue is not in a position to provide the information requested as it would disclose taxpayer information contrary to Section 851A of the Taxes Consolidation Act, 1997.
The Deputy may wish to note that information in respect of the CAT Exemption of Heritage Property can be found in the Cost of Tax Expenditures publication, which is available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx
The Capital Acquisition Tax (CAT) heritage-based exemption that the Deputy is referring to is set out in section 77 of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 and provides for an exemption from CAT in respect of gifts or inheritances of certain heritage property, namely heritage objects, houses and gardens. Where the exemption applies, a person may receive a gift or inheritance of qualifying heritage property without a charge to CAT arising.
It is a condition of the exemption that “reasonable facilities for viewing” are provided in respect of the heritage object, or heritage house or garden, as the case may be.
In the case of a heritage object, which includes pictures, prints, books, manuscripts, works of art, jewellery or scientific collections that are of national, scientific, historic or artistic interest, reasonable facilities for viewing must be allowed to members of the public or to recognised bodies or associations of persons. The heritage object must be kept permanently within the State (except for temporary absences approved by Revenue).
In the case of a heritage house or garden, reasonable facilities for viewing must be allowed to members of the public. Furthermore, particulars of the house or garden including its name (if any), address, the days, and times it is open to the public, and any price payable for public access must be provided to Fáilte Ireland before 1 January in any year that reasonable public access is required for the purposes of the exemption.
A person claiming the CAT heritage exemption in respect of a gift or inheritance is required to file a CAT return in order to make the claim. No specific information or documentation is required to be submitted to Revenue when making a claim, but any relevant information and documentation should be retained by the taxpayer as it may be requested by Revenue for verification purposes at a later date. As CAT is a self-assessed tax, the onus is on the taxpayer claiming the exemption to ensure all conditions have been satisfied.
In relation to PQ 14982/26, I assume the UK system referred to by the Deputy is the database of land, buildings and their contents that are free from tax under the UK’s Conditional Exemption Incentive that is published on the website of the HM Revenue & Customs at: www.hmrc.gov.uk/gds/heritage/lbsearch.htm. The Conditional Exemption Tax Incentive provides for an exemption from UK Inheritance Tax and UK Capital Gains Tax for qualifying heritage assets where certain conditions are met.
As noted, there is no legislative basis currently for publishing details of individual taxpayers availing of the CAT exemption for heritage properties. Accordingly, Revenue would be precluded from making such information available via a system similar to the UK system. However, it may be helpful to note that section 482 TCA 1997 provides for Income Tax or Corporation Tax relief for the upkeep of heritage properties. Revenue publishes a list of properties that have received determinations under section 482 in the first quarter of each year. This list is available on the Revenue website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/section-482-heritage-properties.pdf
Section 482 was introduced for the purpose of assisting the preservation of our built heritage, by giving tax relief to the owners or occupiers of significant buildings or gardens on the expenditure incurred by them on the repair, maintenance and restoration of those properties. This scheme applies to an approved building, an approved garden existing independently, or an approved object contained within the house or garden, to which reasonable access is afforded to the public or where the building is a guest house approved by Fáilte Ireland.
A building or garden must receive a determination from the Minister for Housing, Local Government and Heritage that it is a building or garden which is intrinsically of significant horticultural, scientific, historical, architectural or aesthetic interest before it can qualify for tax relief. In addition, to qualify, a determination must have been issued by Revenue that reasonable access to the building or garden is afforded to the public.
Finally in relation to PQ 14981/26, the Deputy should note that I have no plans at this time to introduce a statutory footing that would allow Revenue to publish a list of properties and/or items that currently benefit from an exemption to CAT on the basis of their national, scientific, historic or artistic interest. However, like all tax matters, this will be kept under review as part of the annual Finance Bill process.
