406. Deputy Matt Shanahan asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media to detail the administrative processes under the current public spending code that would operate in respect of any potential acquisition of Rory Gallagher’s Fender Stratocaster. [42809/24]

As the recently announced acquisition of Rory Gallagher’s Fender Stratocaster guitar is being progressed as a donation to the National Museum of Ireland in the context of Section 1003 of the Taxes Consolidation Act, 1997, the arrangements in that regard are available online at:-

www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/donations-and-covenants/donations-of-heritage-items/index.aspx

www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-42/42-05-01.pdf