Donation of heritage properties
You can claim a tax credit equal to 50% of its market value if you donate a heritage property to the:
- Irish Heritage Trust
- Commissioners of Public Works.
You can offset the tax credit you are due from the donation against:
However, no refund of the credit will be made.
A heritage property can include associated outbuildings, yards, gardens or designed landscapes and the contents of a building.
Contact the Irish Heritage Trust or Commissioners of Public Works for more information on the type of property which may qualify.