Brian Lenihan Jnr (Dublin West, Fianna Fail)

The Government decided a number of years ago to proceed along the lines of the current basic cost-benefit analysis approach. I reiterate that the purpose of this section of the Bill is to terminate the relief. When tax reliefs are introduced, one of the great difficulties is that expectations are built up around them as investors make investment decisions, lands are purchased and buildings are constructed. Earlier, I cited the simple example of the seaside resort scheme. I do not wish to introduce a partisan note to the debate. In this context, all one can do is phase out a relief. There is little point in conducting a cost-benefit analysis of a relief that is being phased out. On the wider question of health policy, it is not the stated intention of the HSE to reduce the number of acute centres on a national basis. As I understand it, the HSE plans to reconfigure services so that patients are treated in the safest and best place.

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