Expenditure on approved buildings and gardens


You may reduce the amount of tax you pay if you are an owner or occupier of:

  • an approved building, including surrounding garden
  • an approved building which is used for tourist accommodation
  • an approved garden
  • an approved object.

Your building, garden or object must be of a substantial scientific, historical, architectural or aesthetic interest to be approved. This is determined by the Minister for Housing, Local Government and Heritage.

There must be reasonable public access to the building, garden or object, or the building must be used for tourist accommodation.

You can claim relief on the repair, maintenance or restoration expenses for the above items.

There is no relief available if you received a grant, refund or tax relief for these expenses elsewhere.

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