Need your roof repaired? Sash windows replaced? Or crumbling plasterwork restored? Michael Parsons looks at the grants and tax relief available to owners of architecturally important houses.

The cost of upkeep has been the ruination of many a homeowner. As the British aristocracy, and, later their Anglo-Irish cousins discovered, the cost of maintaining a grand period house can exhaust even large fortunes.

After decades of ignoring the deterioration and destruction of stately homes, governments in both countries have long since recognised the benefits - not least for tourism - of conserving these gems of our architectural and cultural heritage.

There are thousands of family homes of architectural and historical significance throughout Ireland which can avail of a range of grants and tax relief. To benefit, your house should ideally be a "protected structure".

You don't need to live in a Lissadell House or a Lismore Castle to qualify. Owners of properties ranging from Edwardian villas in Dublin to thatched cottages in rural Clare, traditional shops in country villages to rectories in Meath, Georgian farmhouses or Victorian terraces may be eligible. But be warned. The amount of money available is limited; there is a lot of competition and a good deal of red tape.

There are four main sources of potential funding.

Local authority grants

These are administered by city and county councils. To qualify, your house must be listed on the official Record of Protected Structures. Don't let that put you off straight away. There is a surprisingly large number of buildings on these lists.

Dublin City Council, for example, has 9,000 protected structures on its list while Kilkenny County Council has about 2,000.

Check with your local authority to see if your house is on the list. If it is, you may be eligible. The standard amount of a grant is 50 per cent of the cost, subject to a maximum of €13,000. In exceptional circumstances, a local authority may make a grant in excess of € 13,000, however no grant can exceed €25,000 or 75 per cent of the approved cost.

To apply for a Grant for the Conservation of a Protected Structure contact your local authority.

Aíne Doyle, Assistant Conservation Officer for Dublin City Council, says applications which are "looked on favourably" include work done to protect the building from the elements including "roof repair, re-pointing of brickwork and replacing wooden sash window frames".

For 2006, Dublin City Council received about 120 applications - mostly from homeowners in the southeast of the city - which reflects both the concentration of protected structures in that area and also, possibly, a greater awareness of the existence of the grants. About 100 of those applications were judged to be eligible and about 70 to 80 were successful. The average payout this year is €13,000.

Heritage Council

The Heritage Council (not to be confused with the Irish Heritage Trust) is an independent statutory body established under the Heritage Act 1995 to help ensure the identification, protection and preservation of Ireland's heritage, both built and natural.

As part of this work the Heritage Council administers a grant scheme for owners of period properties called the Buildings at Risk Scheme.

If a grant is awarded it can cover up to 50 per cent of the project cost and can be used in conjunction with grants from other sources.

Most grants are between €1,000 and €20,000 but larger amounts are sometimes available for special cases.

Your property does not need to be listed on the Record of Protected Structures to be eligible.

The aim of the scheme is to safeguard buildings which are at serious risk but not yet in a ruinous state.

Colm Murray, Architectural Officer with the Heritage Council, says that funds for this scheme for 2007 have already been allocated but applications for 2008 will be accepted up to March 31st, 2007. He added that the Council is focusing on roof repairs only for the next round of grant allocations.

To apply for a Building at Risk grant contacting the Heritage Council at tel: 056-7770777) or go to: www.heritagecouncil.ie

Irish Georgian Society The Irish Georgian Society also runs a grants scheme from money generated by its fundraising events and the donations of members and friends.

Emmeline Henderson, Conservation Research Manager, says grants are normally small - ranging from between €1,000 - €10,000 and the criteria are the architectural importance of the building, which could include rarity of type in a particular area, or some particular feature in dire need of saving.

The IGS sometimes gives starter grants - to assist homeowners to prepare a condition/conservation report. Having such a report can increase the likelihood of receiving further grants from the IGS and other grant giving bodies.

Your period property doesn't need to be on the Record of Protected Structures but does need "to be of special architectural significance". There is no closing dates for Irish Georgian Society grants - the grants committee meets every three months and considers applications. To apply, contact the Irish Georgian Society on tel: 01-676 7053 and the website: www.igs.ie

Tax relief

Under Section 482 of the Taxes Consolidation Act 1997, owners and/or occupiers of approved buildings (and gardens) can apply for tax relief for expenditure on repair, maintenance or restoration, on the condition that they open their building to the public.

Tax relief may also be granted for the costs of a security system and public liability insurance.

Your property does not need to be listed on the Record of Protected Structures, but it does need to become an 'approved building' which means that the Department of the Environment, Heritage and Local Government must agree that it is a building which is intrinsically of significant, historical, architectural or aesthetic interest and the Revenue Commissioners must be furnished with proof that "reasonable access to the building is afforded to the public".

To apply, contact the Department of the Environment, Heritage and Local Government for an application form which is then referred to the Office of Public Works (OPW).

An OPW architect will visit your property to ensure that it meets the conditions.

If the OPW is satisfied you will also need approval from the Revenue Commissioners and provide evidence that the minimum public access and advertising requirements are met.

You will be expected to allow public access for a minimum of 60 days per calendar year, including 40 days between May 1st-September 30th (of which 10 days must be Saturdays or Sundays).

Daily viewing times must be at least four hours and the admission price, if any, must be reasonable.

There are various other requirements concerning advertising and the display of information. For instance, owners must agree to be included in Fáilte Ireland's annual booklet of Section 482 properties.

To view a list of buildings and houses which have qualified for tax relief this year, see the Revenue Commissioners website (www.revenue.ie).

Thatched cottages

A grant of two thirds of the cost (up to €3,810) is available towards the cost of renovating thatched roofs of owner-occupied houses. A higher sum of €5,714 is available for houses on specified offshore islands.

People on low incomes may be eligible for grants up to €6,350 (or €8,253 in the case of houses on islands). Contact the Housing Grants Section at the Department of the Environment, Heritage and Local Government, tel: 096- 24200 or Lo-call 1890 305030.