TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Approved buildings and gardens open to the public

Revenue has published details on the approved buildings/gardens open to the public under section 482 Taxes Consolidation Act 1997.

Tax relief is available for such buildings and gardens for expenditure incurred on the repair, maintenance or restoration of a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest and to which reasonable access is afforded to the public or which is a guest house approved by Fáilte Ireland.

Similar relief is available for maintenance or restoration of a garden.