Joan Burton (Dublin West, Labour)
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Question 242: To ask the Minister for Finance the number of applications which have been received by his Department in respect of tax breaks for the development of private hospitals; the estimated capital cost of the numerous private hospitals initiatives currently being announced; the criteria for a successful application; the estimate of the cost of such tax breaks; and if he will make a statement on the matter. [37836/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There is no requirement to apply for tax relief for the development of private hospitals. Once the hospital has been completed and is in operation an investor can claim tax relief under the self-assessment system through the submission of the annual tax return.

I announced in my Budget Statement in December 2004 that my Department and the Office of the Revenue Commissioners would undertake a detailed review of certain tax incentive schemes and tax exemptions in 2005. Certain schemes have been reviewed by two external consultancy firms and the tax incentives for private hospitals was one of the schemes reviewed. As regards estimates of tax foregone under the schemes, I refer the Deputy to my reply to her Question No. 380 of 18 October 2005 on this matter. The question of publication of the consultancy studies will be addressed in the budget.

Joan Burton (Dublin West, Labour)
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Question 243: To ask the Minister for Finance when he proposes to publish the consultants' reports into the cost of tax breaks; and the final estimated cost of each consultancy. [37837/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy is aware, I announced in my 2005 Budget Statement that my Department and the Office of the Revenue Commissioners are undertaking a detailed review of certain tax incentive schemes and tax exemptions in 2005. Two external consultancy firms have examined the area-based and various sectoral property tax incentive schemes. The review also involved the examination by my Department and the Revenue Commissioners of certain other tax reliefs and exemptions, especially if these may be used by high earners to reduce their tax bills.

The final reports from the consultants have been received by my Department and the findings from these reports will be taken into consideration in the context of the 2006 budget and Finance Bill. The question of publication of the reports will also be addressed in the budget. As regards costs, the contracts stipulate that Indecon International Economic Consultants are to be paid the sum of €224,004 before VAT in respect of the review of certain property-based schemes, and that Goodbody Economic Consultants are to be paid the sum of €155,400 before VAT in respect of the review of area-based tax incentive renewal schemes.

Joan Burton (Dublin West, Labour)
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Question 244: To ask the Minister for Finance the estimate of the annual and cumulative amount of tax foregone in respect of each of the reliefs, schemes and special exemptions which are the subject of the consultancy studies commissioned by him in his review of tax reliefs; the amount of same; the number of such schemes for each year of their operation and the cumulative to date in 2005. [37841/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I announced in my Budget Statement in December 2004 that my Department and the Office of the Revenue Commissioners would undertake a detailed review of certain tax incentive schemes and tax exemptions in 2005. Certain schemes have been reviewed by two external consultancy firms. These were area-based tax incentive schemes, namely the urban, rural and town renewal as well as the living-over-the-shop schemes, and certain sectoral property-based schemes, namely the reliefs for investment in multi-storey carparks, park-and-ride facilities, student accommodation, third-level educational buildings, hotels, holiday cottages, private nursing homes, private hospitals, sports injuries clinics, child care facilities, as well as the general refurbishment scheme for certain rented residential accommodation.

As regards estimates of tax foregone under the schemes, I refer the Deputy to my reply to her parliamentary question of 18 October 2005 on this matter. The question of publication of the consultancy studies will be addressed in the budget.

Barry Andrews (Dún Laoghaire, Fianna Fail)
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Question 245: To ask the Minister for Finance his views on abolishing duty on bank cards in respect of pensioners following the abolition of duty on passports for pensioners. [37984/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy will appreciate, it is not the practice to comment in the lead up to the annual budget and Finance Bill on the intention or otherwise to make changes in taxation.