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Tourism, Heritage Buildings, and Tax Relief

School of Hospitality Management and Tourism at the Dublin Institute of Technology in Dublin, Ireland

A generous tax relief was created by the Irish parliament in 1982 to cover the costs of repair/restoration work on heritage buildings and gardens. A central feature of the tax relief is that the building must be kept open, within prescribed limits, for tourist visits during the following 5 years. Both tourism and heritage protection gain from the measure. Ireland appears to be one of only a few states (France is another) that offer such a tax relief. This analytical and discursive article examines the nature, scope, and development of this tax relief, with particular reference to the issue of public access.

Journal of Travel Research, Vol. 38, No. 3, 282-291 (2000)
DOI: 10.1177/004728750003800311


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