Section 482 of the Taxes Consolidation Act, 1997, as amended, provides tax relief to the owner/occupier of an approved heritage building (including surrounding garden) or an approved garden existing independently in respect of expenditure incurred on the repair, maintenance or restoration of the approved building or garden. Properties afforded tax relief under Section 482 must be of significant heritage value. Public access to the property must be afforded for not less than 60 days in any year, with certain details specified as to when these days fall and to hours of opening. The property must open to the public during National Heritage Week.