asked the Minister for Finance if he will provide the following information regarding those houses that are exempt from the residential property tax on the basis that they are historic buildings and are open to the public for 28 days in each year: (i) the name and location of each of these houses, (ii) the name of the owner in each case and (iii) the criteria being used by the Revenue Commissioners to decide whether or not a building is historic.

I am advised by the Revenue Commissioners that 27 houses have been exempted from residential property tax on the basis that they are of significant scientific, historical, architectural or aesthetic interest. Exemption on this basis is determined by the Commissioners of Public Works and depends on the facts in each case.

I am also informed by the Revenue Commissioners that their obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers precludes them from giving the other information requested by the Deputy.