David Stanton (Cork East, Fine Gael)
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Question 220: To ask the Tánaiste and Minister for Finance further to Parliamentary Question No. 238 of 26 September 2007 and No. 155 of 3 October 2007 the five most recent hospitals, nursing houses or other institutions approved by 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. [22876/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The five hospitals, nursing homes or others institutions which are not located in the State and which were most recently approved of for the purpose of heath expenses relief are as follows:

In each case, as required by section 469 of the Taxes Consolidation Act 1997, the Department of Health and Children was consulted before the decision to approve of the institution. Each of the institutions now falls within the definition of "hospital" as contained in section 469.