David Stanton (Cork East, Fine Gael)
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Question 155: To ask the Tánaiste and Minister for Finance further to Parliamentary Question No. 238 of 26 September 2007, the hospitals, nursing homes, maternity homes or other institutions approved by the him under Section 469 of the Taxes Consolidation Act, 1997 which qualify for tax relief in respect of health expenses and which are not located in the State; the date when each institution was approved; the criteria used in each case; and if he will make a statement on the matter. [22144/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that there are almost 1,500 institutions approved of for the purposes of section 469 of the Taxes Consolidation Act 1997 of which approximately 340 are located outside of the State. A full list of the institutions is available on the Revenue Commissioners' website at www.revenue.ie.

The 1,500 or so institutions have been approved of over the 40 year period since the relief was first introduced in 1967 in accordance with the provisions of the legislation as it has applied over that period. The information requested by the Deputy in relation to institutions outside the State is not readily available and could not be obtained without conducting a protracted investigation of records held by my Department, by the Revenue Commissioners and by the Department of Health and Children.