Through providing tax incentives for conservation works to buildings of significant architectural merit, Section 482 plays an important role in ensuring the protection of our built heritage and in facilitating public access to properties participating in the scheme. In doing so, it enables owners to fulfil obligations to protect their properties, constitutes a sustainable and cost effective means of public support for our heritage, and provides an important tourism and amenity resource. 

A review of the scheme is currently underway by the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs, and the Department of Finance. In its submission, the Irish Georgian Society emphasised the benefits of the scheme and proposed means by which it could be enhanced. This paper together with those of others is available through www.ahrrga.gov.ie