Revenue have updated IT 30 – Relief for Expenditure on Approved Buildings and Gardens in the State. The main change relates to the requirements to be met to show that the public have reasonable access to the approved house/garden.

Two new bullet points have been added:

• opening times must be advertised in local or national papers, and
• a sign must be erected outside the building indicating opening times.

However, these two conditions are not new – they had been included in the body of the text in the previous version of the leaflet. The previous version of IT 30 was issued in April 2002.

If you wish to access IT 30, it is available at http://www.revenue.ie/leaflets/it30.pdf