A generous tax relief was created by the Irish parliament in 1982 to cover the costs of repair/restoration work on heritage buildings and gardens. A central feature of the tax relief is that the building must be kept open, within prescribed limits, for tourist visits during the following 5 years. Both tourism and heritage protection gain from the measure. Ireland appears to be one of only a few states (France is another) that offer such a tax relief. This analytical and discursive article examines the nature, scope, and development of this tax relief, with particular reference to the issue of public access.
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