Arthur Morgan (Louth, Sinn Fein)
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Question 373: To ask the Minister for Finance the remaining property based tax reliefs. [34443/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The termination of most of the remaining property-related capital allowance schemes was announced in my Supplementary Budget speech in April last and was provided for, subject to transitional arrangements, in Finance Act 2009. As a result, the only remaining property-related capital allowance schemes are as follows:

- Qualifying specialist Palliative Care Units (subject to commencement order)

- Buildings used for childcare purposes

- Certain tourism infrastructure under the mid- Shannon scheme (scheme terminates 31 May 2013)