Temporary concessions made to reliefs and exemptions

Section 482 Buildings and gardens re-opening

Usually the Relief for expenditure on approved buildings and gardens is clawed back if your building or garden no longer offers reasonable public access.

In 2021, Revenue's assessment of ‘reasonable public access’ is guided by the Framework for Living with COVID-19 Plan. It is expected that properties located in a region to which restrictions in line with:

  • Level 1 are open to visitors, but may restrict the number of visitors at any one time to a group of ten
  • Level 2 are open to visitors but may restrict the numbers of visitors at any one time to a group of six
  • Level 3 or higher will be closed to visitors.

These are the expectations of all properties unless the occupiers of the property have been advised to self-isolate by a doctor. 


Determinations will not be revoked where the restrictions are correctly adhered to.

Visitor appointments

Revenue accept that all visitors may be required to make an appointment before visiting a property. This is on the condition that appointments can be made for days the property is scheduled to be open to the public.

Next: Temporary measures in relation to the scholarship exemption