Frank Feighan (Roscommon-South Leitrim, Fine Gael)
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Question 143: To ask the Minister for Finance if tax incentives for building nursing homes are in place; and if he will confirm that these tax incentives will apply to a person who has secured planning permission on a site for a nursing home. [18521/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that a scheme of capital allowances in respect of expenditure incurred on the refurbishment or construction of a nursing home that is registered under section 4 of the Health (Nursing Homes) Act 1990, has been in place since December 1997. Under the scheme, qualifying expenditure can be written off against a person's tax liability at the rate of 15% per annum for the first six years with the remaining 10% in year seven.

However, as announced in the budget on 7 April last and as reflected in section 8 of the Finance Bill 2009 published last week, this scheme is to terminate on 31 December 2009 along with certain other health-related capital allowances schemes, subject to transitional arrangements for pipeline projects. Under the transitional arrangements, if certain qualifying criteria are met, the termination date for qualifying expenditure is extended.

The qualifying conditions depend on the type of work to be carried out and whether or not the work requires planning permission. Where the work to be carried out does not require planning permission, the termination date is 30 June 2010 so long as at least 30% of the construction or refurbishment costs have been incurred on or before 31 December 2009.

Where planning permission is required in relation to the work to be carried out, the qualifying condition for a termination date beyond 31 December 2009 is that a valid application for full planning permission be submitted on or before that date and be acknowledged by the relevant planning authority. In such cases, the termination date for qualifying expenditure is 30 June 2011. Thus, where planning permission for a nursing home has already been obtained, Finance Bill 2009 provides for qualifying expenditure to be incurred up to 30 June 2011.

Martin Ferris (Kerry North, Sinn Fein)
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Question 144: To ask the Minister for Finance if a person who has remortgaged their house within the past seven years has lost their mortgage interest relief. [18532/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As I outlined in the recent Budget, with effect from 1 May 2009, mortgage interest relief is being limited so that the interest payable on a qualifying home loan qualifies for tax relief for the first seven years only of the life of that loan. A qualifying home loan is a loan used for the purchase, repair, development or improvement of an individual's principal private residence. The seven-year restriction applies to the interest payable on existing and on new qualifying home loans by both first-time buyers and non first-time buyers.

If the remortgage was made for the purposes of repair, development or improvement of the individual's principal private residence then that element would qualify for seven years relief in its own right. If however, the remortgage element was for a non-qualifying purpose such as buying a car or holiday the interest would not qualify for mortgage interest relief. This was always the case.

Michael Creed (Cork North West, Fine Gael)
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Question 145: To ask the Minister for Finance if a person (details supplied) in County Cork is entitled to a tax refund in respect of child maintenance; and if he will make a statement on the matter. [18545/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been informed by the Revenue Commissioners that a claim for a tax refund in respect of child maintenance has not been received from the person in question. A claim may be made by forwarding the relevant details to: Office of the Revenue Commissioners, PAYE Mail Centre, P O Box 63, Ennis, County Clare.

A claim has been received in respect of One Parent Family credit and is currently being processed.