Revenue has published a number of updated forms recently for claiming relief for expenditure incurred on significant buildings and gardens under section 482 of the Taxes Consolidation Act 1997. An updated list of approved buildings and gardens for the purpose of this relief was also published.

The following updated forms are now available:

• Form SB1 – Building – Application form for a determination in respect of public access to a building
• Form SB1A – Guesthouse – Application form for a determination in respect of Tourist Accommodation Facility
• Form SB2 – Gardens – Application form for a determination in respect of public access to a garden

An updated list of the buildings and gardens approved for the purpose of relief under section 482 of the Taxes Consolidation Act 1997 was also published.