Revenue has published a list of Buildings and Gardens in the State qualifying for tax relief under section 482 TCA 1997 (http://www.charteredaccountants.ie/taxsource/1997/en/act/pub/0039/sec0482.html). This section provides tax relief in respect of expenditure incurred by the owner/occupier of the building or garden which has been determined by the Office of Public Works/Minister for Arts, Sports & Tourism/Minister for the Environment, Heritage and Local Government to be of significant horticultural, scientific, historical, architectural or aesthetic interest and which also meets conditions for public access.

For full details of the list see http://www.charteredaccountants.ie/Global/TAX/Section%20484,%20Taxes%20Consolidation%20Act,%201997.pdf