Expenditure on approved buildings and gardens

Tax relief, repayments and claw back

To qualify for relief any expenses you pay must relate to the repair, maintenance or restoration of:

  • an approved building
  • any garden or grounds of an ornamental nature occupied or enjoyed with that building an approved garden.

You can claim additional relief up to a total of €6,350 for:

  • the repair maintenance or restoration of an approved object
  • the installation, maintenance or replacement of a security alarm system
  • the provision of public liability insurance in your approved building or garden.

The relief for qualifying expenses will be limited to the actual cost of the work carried out during the chargeable period. If you can not claim expenses in one period you can carry this forward for the following two periods. This can only occur when you do not have enough income in a period to claim all the expenses.

Limit to relief for high earners

If you are a high earner your relief may be restricted by the High Income Earner Restriction (HIER).

Repayments outside four year limit

You can receive a repayment from this relief outside the four year limit.

Claw back of the Relief

Tax relief received over the previous five years can be clawed back if your building or garden:

  • no longer offers reasonable public access
  • ceases to be a tourist accommodation facility.

Relief you received for an object can be clawed back from the previous five years.