A Future for Irish Historic Houses - Irish Heritage Trust

of visitors in 2001 were not happy with quality and/or prices, while
another 27 per cent were only ‘fairly satisfied’ with the quality and 39 per
cent with price. There is also, it seems, a significant minority who objects
to having to pay any admission to a state owned property feeling that it is a
form of double taxation.
- The approach taken by owners/managers in the presentation of their
houses to the public needs to be examined. It is difficult to generalise, but
there seems to be a tendency amongst original families to invariably
present their world, the world of the privileged landed class. On the other
hand, houses owned by the state tend to dwell more on the underprivileged
world of the tenantry. A more integrated approach is required.
After all, the history of a local landed estate in very much the history of a
local community. All aspects of the history of that local community should
be elucidated. This would tend to make the history of houses much more
appealing to a much wider public.
- Whilst the salvation of historic houses does not lie exclusively in tourism,
there should, nevertheless, be a concerted effort to promote these houses as
tourist attractions. In the past Bord Fáilte made some attempts in this
direction as did private initiatives such as the Blue Book and Hidden
Ireland groups. However, these have not been penetrative enough. There
needs to be a willingness amongst all organisations interested in promoting
Irish tourism at local and national levels to come together and work in
unison. As a consequence of the lack of promotion of heritage, Irish
tourism is not benefiting to the same extent as its European neighbours.
3.4 (iii) Taxation
There is no doubt but that the sale, abandonment, demolition or fall into disrepair of
the majority of houses in the past had much to do with a high tax regime. For decades
after the1920s, the consistently high levels of succession and death duties, income,
(super) tax and rates had crippling effects upon country houses. The Wealth Tax of
the early 1970s was for the Irish country house perhaps the most damaging fiscal
exaction introduced in independent Ireland.
However, since the 1980s, taxation is not the grim reaper it was for preceding
generations. Much has been done since then to ease the taxation burden, so that it is
now largely marginal, but not without its problems. The most beneficial tax
concession is commonly referred to as section 482.
To qualify for concessions under section 482, the Department of the Environment,
Heritage and Local Government must first of all approve a house or garden as
qualifying for the scheme. Being a protected structure does not mean automatic
qualification. When a determination is received from the department, the property
owner must complete a form for the revenue commissioners. Once this has been
cleared, the owner can offset all maintenance and expenditure on the property against
taxable income for tax relief in any one year. In return, the property must be opened to
the public for four hours a day for a minimum of sixty days, of which at least ten must
be weekend days between the beginning of May and the end of September. There is
also a stipulation that public advertisement to this effect must be made.
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