Revenue recently confirmed that determinations on tax relief for expenditure on significant buildings and gardens will not be revoked where properties are not able to re-open to the public this year, due to COVID-19 health and safety concerns.

Section 482 TCA 1997 provides for relief for expenditure on significant buildings and gardens. One of the conditions of the relief requires reasonable access to whole or a substantial part of the building be given to the public for not less than 60 days in any year.

Revenue recognise that some properties may not be able to reopen this year, due to health and safety concerns relating to the COVID-19 pandemic. Revenue confirmed that determinations up to 31 December 2020 will not be revoked, where the public access requirement cannot be achieved in 2020.

Further details can be found on Revenue’s COVID-19 information and advice for taxpayers and agents webpage.