Relief for expenditure on significant buildings.
19.—(1) (a) In this section—
“approved building” means a building to which subsection (4) applies;
“authorised person” means:—
(a) an inspector or other officer of the Revenue Commissioners authorised by them in writing for the purposes of this section, or
(b) a person nominated by the Commissioners of Public Works in Ireland, authorised by them in writing for the purposes of this section;
“qualifying expenditure” means expenditure incurred on the repair, maintenance or restoration of an approved building or on the maintenance or restoration of any land occupied or enjoyed with an approved building as part of its garden or grounds of an ornamental nature.
(b) For the purposes of this section expenditure shall not be regarded as having been incurred in so far as any sum in respect of, or by reference to, the work to which it relates has been or is to be received directly or indirectly by the person making a claim in respect thereof under subsection (2) from the State, from any public or local authority, from any other person or under any contract of insurance or by way of compensation or otherwise.
(2) Subject to the provisions of this section, where a person, having made a claim in that behalf, proves that he has incurred, on or after the 6th day of April, 1982, in a chargeable period, qualifying expenditure in respect of an approved building owned or occupied by him, all the provisions of the Tax Acts shall apply as if the amount of the qualifying expenditure were a loss sustained in the chargeable period in a trade carried on by the person separate from any trade actually carried on by that person.
(3) No relief shall be allowed under this section for expenditure in respect of which relief may be claimed under any other provision of the Tax Acts.
(4) (a) This subsection applies to a building in the State which, on application to them in that behalf by a person who owns or occupies the building, is determined—
(i) by the Commissioners of Public Works in Ireland, to be a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and
(ii) by the Revenue Commissioners, to be a building to which reasonable access is afforded to the public.
(b) Without prejudice to the generality of the requirement that reasonable access be afforded to the public, access to a building shall not be regarded as being reasonable access afforded to the public unless—
(i) access to the whole or a substantial part of the building is afforded at the same time, and
(ii) subject to temporary closure necessary for the purposes of the repair, maintenance or restoration of the building, access is so afforded for not less than thirty days in any year and on each such day access is afforded in a reasonable manner and at reasonable times for a period, or periods in the aggregate, of not less than four hours, and
(iii) the price, if any, paid by the public in return for that access is, in the opinion of the Revenue Commissioners, reasonable in amount and does not operate to preclude the public from seeking access to the building.
(c) Where under paragraph (a) the Commissioners of Public Works in Ireland make a determination in relation to a building and, by reason of any alteration made to the building, or any deterioration of the building, subsequent to the determination being made, the Commissioners of Public Works in Ireland consider that the building is no longer a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, the Commissioners of Public Works in Ireland may, by notice in writing given to the owner or occupier of the building, revoke the determination with effect from the date on which they consider that the building ceased to be a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and this subsection shall cease to apply to the building from that date.
(d) Where under paragraph (a) the Revenue Commissioners make a determination in relation to a building, and reasonable access to the building ceases to be afforded to the public, the Revenue Commissioners may, by notice in writing given to the owner or occupier of the building, revoke the determination with effect from the date on which they consider that such access so ceased, and
(i) this subsection shall cease to apply to the building from that date, and
(ii) if relief has been given under this section in respect of qualifying expenditure incurred in relation to that building in the period of five years ending on the date from which the revocation has effect, that relief shall be withdrawn and there shall be made all such assessments or additional assessments as are necessary to give effect to the provisions of this subsection.
(5) (a) Where a person makes a claim under subsection (2), an authorised person may, at any reasonable time, enter the building in respect of which the qualifying expenditure has been incurred for the purpose of inspecting the building, or of examining the work in respect-of which the expenditure to which the claim relates was incurred.
(b) Whenever an authorised person exercises any power conferred on him by this subsection, he shall, on request, produce his authorisation for the purposes of this section to any person concerned.
(c) Any person who obstructs or interferes with an authorised person in the course of exercising a power conferred on him by this subsection shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500.
(6) Any claim for relief under this section—
(a) shall be made in such form as the Revenue Commissioners may from time to time prescribe, and
(b) shall be accompanied by such statements in writing as regards the expenditure for which relief is claimed, including statements by persons to whom payments were made, as may be indicated by the prescribed form.