David Stanton (Cork East, Fine Gael)
Link to this: Individually | In context

Question 120: To ask the Tánaiste and Minister for Finance, further to Parliamentary Question No. 220 of 9 October 2007, the way hospitals are selected for approval under section 469 of the Taxes Consolidation Act 1997; if applications must be made; the number of hospitals which applied for approval or were considered for approval under the scheme in the past five years; the names and locations of same; the number which were rejected and their names and locations; and if he will make a statement on the matter. [23741/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

As indicated to the Deputy in reply to a previous question from him, the position is that in accordance with the provisions of section 469 of the Taxes Consolidation Act 1997, "hospital" means:—

(a)any institution which is provided and maintained by the Health Service Executive for the provision of services pursuant to the Health Acts 1947 to 2004,

(b)any institution in which services are provided on behalf of the Health Service Executive pursuant to the Health Acts 1947 to 2004,

(c)any hospital, nursing home, maternity home or other institution approved of for the purposes of this section by the Minister for Finance after consultation with the Minister for Health and Children.

Once an institution falls within the definition of "hospital" as set out above, health expenses in respect of maintenance or treatment in that institution may qualify for tax relief. As regards (c) above, the legislation provides that consultation with the Minister for Health and Children must take place before an institution may be approved of for the purpose of section 469.

Generally, institutions are not actively selected for approval. It is more usual for an individual to request that an institution be approved of, or for an institution to request that it be approved of, for the purpose of section 469. This is done by contacting my Department, the Revenue Commissioners or the Department of Health and Children. There is no formal application process and contact by telephone or e-mail is sufficient to initiate the approval process. As indicated above, consultation with the Minister for Health and Children is a prerequisite before an institution may be approved of.

In relation to the Deputy's questions about the number of hospitals who applied for approval or were considered for approval under the scheme in the past five years, I understand that there are over 100 such institutions. It will take some time, therefore, to compile the information requested in conjunction with the Revenue Commissioners and the Department of Health and Children. However, arrangements in this regard are being made and I will revert to the Deputy with the information as soon as may be.