Apply for a Revenue Determination on Public Access

Understanding the Application Form for Revenue Determination Regarding Public Access to Buildings and Tourist Facilities in Ireland

The Irish Revenue Commissioners require certain property owners, particularly those managing buildings, gardens, or tourist accommodation facilities, to submit an application for a revenue determination concerning public access. This process ensures compliance with Ireland’s tax legislation, specifically under Section 482 of the Taxes Consolidation Act, 1997. This article provides a comprehensive overview of the purpose, preparation, and submission of this official form, guiding applicants through each essential step.

Purpose of the Application Form

The primary objective of this application form is to enable property owners to establish that their property qualifies for certain tax reliefs or benefits linked to public access. Specifically, it assesses whether the property, which may be a building, garden, or tourist accommodation facility, is open and accessible to the public in a manner that meets legislative criteria. Additionally, the form seeks to verify that the property has been recognized for its cultural, historical, scientific, or aesthetic significance by the Department of Housing, Local Government and Heritage.

Preparing Your Application

Gathering Necessary Documentation

Before completing the form, applicants should ensure they have all relevant information at hand, including:

• Details of any previous determinations made by the Department of Housing, Local Government and Heritage, including copies of the official decision.
• Accurate property addresses, including the Eircode.
• Information about the owner or occupier, including their PPSN (Personal Public Service Number).
• Details of any agent acting on behalf of the applicant, if applicable.
• Proposed public access schedules, including dates, times, and days of operation.
• Details of admission charges, if any, for visitors.
• For tourist accommodation facilities, the registration date with Fáilte Ireland.

Completing the Form

The form is divided into sections that require specific information:

1. Property Details: Indicate whether the property is a building, garden, or tourist accommodation, and provide its name and full address.
2. Ownership Details: Provide the owner or occupier’s name and address, along with their PPSN.
3. Department Determination: Confirm if a prior determination has been granted by the Department of Housing, Local Government and Heritage, and submit a copy if applicable.
4. Public Access Information: Specify whether the entire or part of the property is open to the public, along with detailed opening schedules and reasons for any restrictions.
5. Advertising and Publicity: Describe how the public is informed of access, such as notices, leaflets, websites, or other means, and include supporting documentation.

Submitting the Application

The completed form must be signed and dated by the claimant or company secretary. It can be submitted via post to the Revenue Office at Dublin Castle or through the online MyGovID/ROS platform, depending on the applicant’s preference and eligibility.

Important Considerations and Compliance

Applicants should be aware of the minimum public access requirements stipulated by law, which include:

• Access to a substantial part of the property for at least 60 days annually, with a minimum of 40 days between 1 May and 30 September.
• At least 10 of these days must fall on a Saturday or Sunday.
• Access during National Heritage Week, provided expenditure qualifies.
• Daily opening hours should be at least four hours.
• Admission charges, if any, must be reasonable to facilitate public access.

Failure to meet these criteria or providing false information can lead to penalties under Irish tax law. Therefore, accuracy and honesty in completing the form are essential.

Follow-Up and Further Guidance

Once submitted, the Revenue Commissioners will review the application and determine whether the property qualifies for public access status under the relevant legislation. Applicants will be notified of the decision, and any conditions or requirements will be communicated accordingly.

For additional assistance or clarification, applicants can contact the Revenue Office of the Heritage Unit or consult the official Revenue website for detailed rules and guidance related to Section 482 determinations.