Catherine Murphy (Kildare North, Independent)
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Question 183: To ask the Minister for Finance if compliance with the principles of the UN Charter for Older People and Ireland's signature to this Charter is a key consideration for grant aiding nursing home facilities; if not the reason therefor; and if he will make a statement on the matter. [18711/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Capital expenditure incurred on the construction or refurbishment of registered nursing homes may be written off for tax purposes over 7 years at the rate of 15% p.a. over the first 6 years and 10% in year 7. A number of changes to this scheme were introduced in the 2006 Finance Act. The tax life of these buildings or structures that are first used or first used after refurbishment on or after 1 February 2007 is being extended to 15 years, as is the holding period for balancing allowance and balancing charge purposes. The write off period and annual rate of write-off remain unchanged.

To qualify for allowances the registered nursing home must be operated or managed as a registered nursing home within the meaning of section 2 of the Health (Nursing Homes) Act, 1990 and be registered under section 4 of that Act.

While the criteria for capital allowances for registered nursing homes does not refer to the UN Charter for Older People, the Deputy may wish to be aware that with regard to the issue of standards in Nursing Homes, the Department of Health & Children is currently undertaking a consultation process on legislative proposals to establish the Health Information and Quality Authority (HIQA) incorporating the Office of the Chief Inspector of Social Services on a statutory basis.

The Office of the Chief Inspector of Social Services will be established as an Office within HIQA. It will continue the SSI's work in respect of child welfare and protection services. It will also be assigned responsibility for the inspection of residential services for persons with a disability and for residential services for older people, including private nursing homes.

I am also informed by the Minister for Health and Children that there are no grants available for the construction of nursing homes from her Department.