Pat Carey (Dublin North West, Fianna Fail)

This new section also makes provision for exemptions from the charge. These include public private partnership arrangements and incentive schemes for capital allowances purposes with regard to nursing homes, convalescent homes, private hospitals, mental health centres, palliative care units, the mid-Shannon corridor tourism scheme and child care facilities. This provision is subject to commencement order and the Minister's intent is to commence it in the near future.