Expenditure on approved buildings and gardens

Reasonable public access

To claim any relief, access to the whole or a substantial part of your building or garden must be available at the same time. Additionally, your building, garden or object must be accessible:

  • at reasonable times apart from necessary closures for upkeep
  • for a period of at least 60 days in the year with no less than 40 days from 1 May 30 September inclusive. 10 of these days must be Saturdays or Sundays
  • during the National Heritage Week if it falls in the 40 day opening requirement
  • for at least four hours per day.

You must also:

  • have a reasonable admission price
  • advertise the opening times to the public
  • erect a sign outside the building showing the opening times
  • advise Fáilte Ireland about access to the approved building or garden
  • in the case of an object, allow access as outlined above, or display the object in a public place in a building that is used as a tourist accommodation facility.

Tourist accommodation facility

If your approved building is being used as a tourist accommodation facility you must:

  • use the building as a tourist accommodation facility for at least six months each year. At least four out of the six months must be between 1 May - 30 September
  • register or list the building with Fáilte Ireland as a tourist accommodation facility
  • inform Fáilte Ireland of the opening times.

You may change your approved building into a tourist accommodation facility. You may also change your tourist accommodation facility back to a publicly accessible building with no tax consequences.

We make yearly checks to make sure that you meet the opening requirements. The expenditure on buildings, gardens or objects for which you claim relief can also be examined as part of a Revenue audit.

You must allow officers from the Department for Housing, Local Government and Heritage and Revenue to:

  • inspect the approved building or garden
  • examine any work which you have claimed relief on.

Next: Tax relief, repayments and claw back