Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 289: To ask the Minister for Finance if the owners of the Leas Cross Nursing Home benefited from the nursing homes tax incentive scheme; if so, the amount of tax foregone; and if he will make a statement on the matter. [19109/05]

Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 290: To ask the Minister for Finance the number of persons who have availed of the nursing homes tax incentive scheme; the cost of this scheme to the public finances; and if he will make a statement on the matter. [19110/05]

Paul McGrath (Westmeath, Fine Gael)
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Question 306: To ask the Minister for Finance the number of nursing homes that have availed of capital tax allowances each year since this tax shelter was introduced. [19350/05]

Paul McGrath (Westmeath, Fine Gael)
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Question 307: To ask the Minister for Finance the number of nursing home beds provided each year under the capital tax allowances scheme since this scheme was introduced. [19351/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 289, 290, 306 and 307 together.

The Revenue Commissioners are not in a position to estimate the number of nursing homes which have benefited from this tax incentive. This is because the normal self-assessment tax return form does not distinguish between capital allowances claimed in respect of private nursing homes from those claimed in respect of other buildings entitled to capital allowances. Consequently it is not possible for Revenue to indicate the level of take-up of this specific incentive. With regard to this issue my Department and the Revenue Commissioners have been working closely recently to investigate data capture issues with a view to improving data quality and transparency without overburdening compliant taxpayers. Arising from this work, provisions were included in Finance Act 2004 introducing a number of changes to the tax return forms which will yield additional information regarding various tax reliefs. The preliminary data should become available from early 2006 after the returns for 2004 are filed in October 2005.

Capital allowances for private nursing homes were introduced in Finance Act 1998 with effect from 3 December 1997. The latest information from the Department of Health and Children is that the number of beds in private nursing homes increased from 6,932 at the end of 1997 to 13,178 in December 2003. An estimated 8,527 persons in these nursing homes receive direct Exchequer support of one form or another for their fees. The new capital allowances incentive for nursing homes would have caused some of this increase in bed capacity but the Department of Health and Children does not have any information on this matter.

As regards the names of individuals who have availed of this tax relief, the Revenue Commissioners' obligation to observe confidentiality for taxpayers and small groups of taxpayers would preclude them from giving this information, if this were available to them.