Tax Relief for Donations of Heritage Items

Section 1003 Taxes Consolidation Act, 1997

Guidelines on completing Application Form

Before completing the application form your attention is drawn to the following:

Page 1

Question 3

The legislation provides that the heritage item(s) proposed for donation must be an outstanding

example of the type of item involved and pre-eminent in its class. A single item or a collection

of items must have a minimum value of €150,000. In a collection of items, at least one item in

the collection must have a minimum value of €50,000.

Page 3 – Declaration

Must be completed if the proposed donation is owned by a person or persons.

Page 4 – Declaration

Must be completed if the proposed donation is owned by a Company/Partnership/Business.

Should you wish to submit any additional information with your application, please do so

on a separate sheet.

Freedom of Information Acts, 1997 and 2003

The Department of Arts, Sport and Tourism undertakes to use its best endeavours to hold

confidential any information provided by you in response to this application, subject to the

Department's obligations under law, including the Freedom of Information Acts, 1997 and 2003.

Please note that in response to a request under the Freedom of Information Acts, information

relating to your application may be released.

Applications may be submitted electronically or by post to:

The Secretary

Section 1003 Selection Committee

Cultural Institutions Unit

Department of Arts, Sport and Tourism

Fossa, Killarney

County Kerry