Paul Kehoe (Wexford, Fine Gael)
Link to this: Individually | In context

Question 136: To ask the Minister for Finance the tax breaks that are available for the construction, establishment and running of a new health centre or clinic providing full medical services. [6238/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I refer the Deputy to my answer to Parliamentary Question No. 367 of 14 February 2006.

There are a number of tax reliefs currently available for the construction of certain health facilities, which include capital allowances for private hospitals, convalescent homes, private nursing homes and residential units attached to nursing homes. Various conditions have to be met for these 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 provided all the necessary conditions are met.