The selection committee is comprised of the:

(a) Chairperson of the Heritage Council, and
(b) Director of the Arts Council, and
(c) Director of the National Archives, and
(d) Director of the National Gallery of Ireland, and
(e) Director of the National Library of Ireland, and
(f) Director of the National Museum of Ireland, and
(g) Director of the Irish Museum of Modern Art,

or a person acting officially as their proxy.

The selection committee must be of the view, after consideration of evidence and opinion, that the item or collection of items is an outstanding example of the type of item which is pre-eminent in its class and whose export from the State would be detrimental to the State’s cultural heritage.

The Minister for Arts, Sports and Tourism with the consent of the Minister for Finance may approve bodies for the purposes of the tax relief. The body must be wholly or mainly funded by the State, or be a public authority or a Local Authority.

Approved bodies:

(a) The National Archives
(b) The Irish Museum of Modern Art
(c) The National Museum of Ireland
(d) The National Library of Ireland
(e) The National Gallery of Ireland.

How to apply:

A form and official guidelines are available at:

http://www.arts-sport-tourism.gov.ie/culture/schemes/tax_relief.html

Other useful links: 

The Taxes Consolidation Act, 1997 

Section 1003