Joe Costello (Dublin Central, Labour)
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Question 131: To ask the Minister for Finance the latest information in relation to tax incentives for private hospitals developments regarding the number of applications made under the scheme; the number of applications that have been approved; the number of hospital beds to be supplied by the approved applications; the expected cost of the tax foregone on these developments; and if he will make a statement on the matter. [3896/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that information on the scheme of tax relief for private hospitals was for the first time specified and separately included in personal income tax returns for the tax year 2004, the latest year available, and which were due for filing in October, 2005. Based on the information that has been received and collated to date for the tax year 2004, a total of €4.5 million was included in 37 claims for capital allowances for the construction of private hospitals. This figure would correspond to a maximum Exchequer cost of the order of €1.9 million for these returns in terms of income tax forgone.

The Revenue Commissioners do not have information on the number of hospital beds supplied or to be supplied as part of projects in respect of the expenditure on which tax relief is claimed under the scheme. However, in order for expenditure on a private hospital to qualify for the tax relief, the private hospital would have to provide a minimum of 70 in-patient beds on an overnight basis or 40 beds for day treatment services.

Data for the tax year 2005 is being compiled. It is not yet available for 2006 as the income tax returns for that year are not due for filing until October 2007.