Donation of heritage properties

If you donate a heritage property to either the Irish Heritage Trust or the Commissioners of Public Works, you can claim a tax credit equal to 50% of its market value.

You can offset the tax credit you are due from the donation against Income Tax (IT), Corporation Tax (CT), Capital Gains Tax (CGT) or Capital Acquisitions Tax (CAT), which might be Gift Tax or Inheritance Tax. However, no refund of the credit will be made.

A heritage property can include associated outbuildings, yards, gardens or designed landscapes and the contents of a building.

Contact the Irish Heritage Trust or Commissioners of Public Works for more information on the type of property which may qualify.