This scheme aims to promote the restoration, conservation and maintenance of Grade 1 and Grade 2 scheduled buildings and buildings within Urban Conservation Areas (UCAs) that are or shall be used as commercial premises.
Companies that commission such works shall qualify for a tax credit of up to:
- €20,000 covering 20% of eligible costs for the restoration, conservation or maintenance of a building in a UCA; and
- €30,000 covering 30% for the restoration, conservation or maintenance of a Grade 1or Grade 2 scheduled building.