Expenditure on approved buildings and gardens

Approved buildings, gardens and objects

An approved building, garden, or object is one which is of a substantial scientific, historical and architectural interest. This is determined by the Minister for Housing, Local Government and Heritage.

An approved object is a picture, sculpture, print, book, manuscript, jewellery, furniture or scientific collection.

There must be reasonable public access to your approved building, garden, or object. Reasonable public access is determined by Revenue.

If your property receives a favourable determination, details of the property will be published on the Revenue website. This is in accordance with the terms of the scheme.

The current list is 2024 Section 482 Heritage Properties.

Determinations by the Revenue Commissioners

To receive a determination by Revenue that the public has reasonable access, use this Application Form.

Next: Reasonable public access