Michael Noonan (Limerick East, Fine Gael)

The constituency calls are coming in already and I have just one question to ask the Minister, which is with regard to the withdrawal of tax reliefs for nursing homes. I do not want to comment on the merits or demerits of the issue, but will the measure apply from midnight tonight or will provision be made for persons who have poured foundations? Will they have to go up to the wall and template? Will they get it with full planning permission? It seems that anyone who has made arrangements to the extent of obtaining full planning permission should get the relief. If they do not get it they will not build anyway so there is no loss to the Exchequer, but there is a possibility of extra nursing home beds being provided in certain cases. The Minister's colleague, the former Tánaiste, Deputy Harney, might be interested as well because the same provision gives tax relief for PPPs for private hospitals. Some of these would have gone to planning permission stage and some of them would have made financial arrangements. Thus, we would both be interested in the answer to that question, although perhaps for different reasons. I am particularly interested in nursing homes, but there are certainly implications for private hospital projects as well. I presume there is some transitional measure. As there is no financial resolution, I assume the measure will not come in from midnight tonight.

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