Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 144: To ask the Minister for Finance the procedures which are in place for liaison between his Department and the Department of Health and Children regarding tax reliefs for developers of private hospitals; and if he will make a statement on the matter. [19437/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Capital allowances for private hospitals were introduced in 2002. The scheme was one of the property based tax incentives schemes reviewed by independent consultants in 2005. The review of this scheme was undertaken in association with an inter-Departmental steering group on which there were representatives of both the Department of Finance and the Department of Health and Children. The consultants recommended that this particular tax relief should be continued and this recommendation was accepted.

I am informed by the Revenue Commissioners that the conditions for granting the relief are set out in the legislation and there are no ongoing liaison procedures in place between the Revenue Commissioners and the Department of Health and Children. In the context of Self-Assessment, this is not necessary.