Willie O'Dea (Limerick East, Fianna Fail)

I take the Senator's point. When the Department of Finance was drafting this legislation, it had to have regard to the advice of the Department of Health and Children and the HSE, which was that palliative care units must be sustainable. The Department of Health and Children and the HSE examined the population figures and worked out how many beds should be in each unit if it is to qualify for a capital allowance. If I were advising somebody who is developing a small palliative care unit, for example attached to a nursing home in a specific part of County Wexford in which 20 beds are not warranted, I would suggest that he or she should link up with the management of a number of other such units if he or she wishes to bring capital allowances into play. The accountants of those who are developing palliative care units will advise them to work with other providers of such units. The provision introduced by the Minister for Finance, Deputy Cowen, whereby those who earn large incomes must pay a certain minimum level of tax, will apply in this instance. These allowances are being made available in that context. If somebody who is paying the minimum level of tax required under the Minister's restrictive provision wishes to invest in a palliative care unit, he or she will not get any extra tax relief. The limit that is in place will stay in place.