Róisín Shortall (Dublin North West, Labour)
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Question 177: To ask the Minister for Finance the tax incentives that apply to the provision of staff showers at places of employment; the cost to the Exchequer in each of the past three years; and if he will make a statement on the matter. [43643/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that there are no specific tax incentives available for the provision of staff showers at places of employment. However, there may be capital allowances available depending on the circumstances of the particular case. Wear and tear allowances are given in respect of the cost of providing plant and machinery to be used for the purposes of a trade. These allowances are given at the rate of 121⁄2% per annum of the amount of the capital expenditure on the plant over an 8-year period. The actual shower units, i.e. the sanitary ware and fittings involved, would generally be regarded by Revenue as plant.

Industrial buildings allowances are given for buildings and structures that are provided for the recreation or welfare of staff that are employed in particular types of industrial buildings. Some examples of such buildings are factories, hotels, airports, nursing homes and private hospitals. Again, depending on the circumstances of the case, industrial buildings allowances may be available for a building or part of a building or a structure that is used to house staff showers. The rate at which the allowances are given depends on the type of building involved. For example, capital expenditure on factories can be written off at the rate of 4% per annum over a 25-year period while capital expenditure on a nursing home can be written off at the rate of 15% for the first six years and 10% in year 7.

I am also informed by the Revenue Commissioners that no information is available in relation to any capital allowances that might have been claimed in respect of the provision of staff showers. All of the claims for wear and tear allowances for plant and machinery are aggregated on the income tax return form and claims for the different types of plant are not separately identified. Similarly, claims for industrial buildings allowances do not distinguish between the different parts of a building or where there are separate buildings involved so that it is not possible to identify any claims for buildings or structures that house staff showers.