Joe Carey (Clare, Fine Gael)
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Question 174: To ask the Minister for Finance if he will he consider introducing a tax deductible scheme in respect of the installation of flood proof doors for business premises in towns and cities affected by the recent flooding; and if he will make a statement on the matter. [45856/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that expenditure on the provision of flood-proof doors for a business premises would be regarded as capital expenditure on the provision of a fixed asset and not as an expense incurred in the day-to-day running of a business. While many revenue-type (i.e. non-capital) expenses are generally deductible for tax purposes, capital expenses are only deductible in certain circumstances.

Capital expenses, known as capital allowances, are given, firstly, in respect of items that would be regarded as 'plant or machinery' and secondly, in respect of expenditure incurred on a particular type of building. As a door would typically not be regarded as an item of plant or machinery but rather as part of a building, expenditure on the provision of a flood-proof door would only qualify for capital allowances if it formed part of a qualifying building. Not all buildings that are used for business purposes qualify for capital allowances. Some examples of the more common qualifying buildings are factories, hotels and crèches. However, capital allowances are not available in respect of expenditure on buildings such as shops, showrooms and offices. I have no plans at this time to change the current arrangements.