Paul Kehoe (Wexford, Fine Gael)
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Question 367: To ask the Minister for Finance if there are reliefs or incentives available to persons wishing to build and open a health centre in their local area; and if he will make a statement on the matter. [5760/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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A number of tax reliefs are available for the construction of certain health facilities, including capital allowances for private hospitals, convalescent homes, private nursing homes and residential units attached to nursing homes. Various conditions have to be met for the reliefs to apply. In general, there are no reliefs available for health centres but a health centre which is located in a special tax incentive area such as a rural renewal or urban renewal area and is located in a commercial premises may qualify for relief as long as all the necessary conditions are met.