Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Several different issues have been raised, including the provenance of the idea. I am a former Minister for Transport, Tourism and Sport. When I was involved in the Healthy Ireland initiative I could see opportunities to make sporting facilities available in more workplaces. I thought it was something we should consider.

There has been a debate on the provision of child care facilities for some time now, especially with regard to how we can incentivise and make more facilities available. As I said on Committee Stage, I believe this is something we should look at. We are some time away from having to enact the measure, because I will need state aid approval and that will take some time. As I am getting ready to do all of that I will be in a position to be able to outline the cost, depending on the number of people who might actually access it.

Deputy Doherty put several questions to me. The provision operates with six years at 15% and then the final year at 10%. It is only in the case of equipment that the rate is 100%. I understand this as a standard provision for the provision of capital allowances for equipment.

Is the measure available within businesses? The answer to that question is "Yes". This is something that I anticipate will be provided within the workplace for employees of the workplace or, as I said a moment ago, for employees of companies that might be dealing with the company within which the facilities are supplied.

I was asked how we are dealing with this from an anti-avoidance point of view. As I said, my objective is that it will only be available to employers which incur qualifying expenditure. In other words, money will have to be spent to activate the provision. Then, upon the activation of the provision, the reliefs that I have described will become available.

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