Paul Kehoe (Wexford, Fine Gael)
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Question 154: To ask the Minister for Finance the grants or tax breaks available to build leisure centres, bowling alleys and kiddies play complex; and if he will make a statement on the matter. [39870/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that there are no specific tax breaks available to build leisure centres, bowling alleys and kiddies play complexes. Tax relief, in the form of capital allowances, may be available under one of the general property-based incentive schemes, depending on where the premises is located and the circumstances of the case. Tax relief is available for the construction of certain commercial premises under the Urban Renewal, Town Renewal and Rural Renewal schemes. In general, commercial premises must be in use either by an owner-occupier for the purposes of a trade or profession or by a lessee who is renting the premises on commercial terms. Capital allowances may also be available for the construction of a leisure centre in circumstances where the leisure centre forms part of a hotel that has been included in the Fáilte Ireland register of hotels.

Information on the various property-based incentive schemes is available on the Revenue website at www.revenue.ie in the 'Leaflets and Guides' section and in the publication 'Tax Briefing'. Issues 63, 64 and 65 contain articles on the transitional arrangements for the phasing out of these schemes.

As regards grants for the types of facilities referred to by the Deputy, this is a matter for the various spending Departments. I am, however, informed by the Department of Arts, Sport and Tourism that the sports capital programme, which is administered by the Department of Arts, Sport and Tourism, is the primary means of providing Government funding for community based sports facilities. It does not fund commercial enterprises. Projects submitting an application to the programme must be directly related to the provision of sport and recreational sport facilities and be of a capital nature, which, for the purpose of the programme, is defined as:

expenditure on the improvement or construction of an asset and includes any costs directly incurred in this process; and

purchase of permanently based sports equipment, i.e. it is securely housed, and will remain in use for 5 years or more.

I am also informed that, as part of the implementation of "Ready, Steady Play: A National Play Policy", which was published in 2004, the Department of the Environment, Heritage and Local Government allocates funding to county and city councils for the development of new or refurbishment of existing playgrounds. Over €8 million was allocated for this purpose over the period 2004-2006.