There’s no substitute in the research work for the physical experience of the building. It’s not a problem when the subject is in public realm, easy to view at least externally in its full context. Private buildings however pose much bigger challenge, as often they’re not even visible from public road, and arrangements for site visit are much more complicated.
Useful tool for researchers in Ireland was presented by the Revenue Commissioners and the Department of Culture, Heritage and Gaeltacht in the form of the Section 482 of the Taxes Consolidation Act, 1997 tax relief scheme, which allows the owners of approved buildings apply for the tax relief for the maintenance, repair and restoration in exchange for making the building accessible to general public in certain times.
The list of approved properties for 2017 is available on the Department’s website here.
The days of the scheme might be numbered as the Minister Heather Humphreys announced review of the financial viability of the scheme by the Department, so if you’re looking to visit any of the properties better hurry up while the arrangements are in place.