Revenue eBrief No. 074/25
31 March 2025
Expenditure on Approved Buildings and Gardens
Tax and Duty Manual Part 15-02-01 contains guidance on tax relief available in respect of Expenditure on Approved Buildings and Gardens, as provided for in section 482 of the Taxes Consolidation Act 1997.
The guidance has been updated to include information on making an application, via MyEnquiries, for a determination by Revenue that reasonable access to the building or garden is afforded to the public.