Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The relief is for building an extension to existing nursing homes, rather than for new nursing homes. The justification is that in parts of the country, particularly in certain areas of Dublin, but also in the greater Cork area, there is a shortage of nursing home places. It is an efficient use of a tax incentive to allow for the expansion of existing nursing home facilities rather than having to start again with incentives for new nursing homes.