Joan Burton (Dublin West, Labour)
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Question 65: To ask the Minister for Finance the cost to the Exchequer of property based tax reliefs for 2007, 2008 and 2009; the estimated cost for 2010 and 2011; and if he will make a statement on the matter. [8602/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available on the cost to the Exchequer of each of the property and area based tax reliefs is based on personal income tax returns filed by non-PAYE taxpayers and corporation tax returns filed by companies for the year 2007, the latest year that this information is available. These are set out in the following table:

I am advised by Revenue that they are not yet in a position to provide data for 2008 in respect of tax costs of area and property incentives, as all tax returns filed for that year have not been processed. For the same reason, I am not in a position to provide the data requested by the Deputy for the year 2009.

As regards projections for 2010 and 2011, projections for income tax receipts are based on assumed movements in macro-economic parameters and not by reference to the costs of individual tax reliefs. Accordingly, I am not in a position to provide the projected cost data requested by the Deputy for the years 2010 and 2011 in relation to the above-mentioned reliefs.

Joan Burton (Dublin West, Labour)
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Question 66: To ask the Minister for Finance the expected end date for investment and expected end date for each of the property based tax reliefs that is the final year in which relief can be claimed; and if he will make a statement on the matter. [8603/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the termination dates for the various property-based incentive schemes vary depending on the scheme and are set out in the following table.

These termination dates are the dates by which the construction or refurbishment work on a building has to be carried out if the expenditure that is attributable to that work is to qualify for tax relief. Where a building is not completed by the termination date the expenditure attributable to any construction or refurbishment work that takes place after this date cannot qualify for tax relief.

In the case of nursing homes, convalescent homes, hospitals and mental health centres, two alternative termination dates have been included in the table. The earlier date relates to projects where no planning permission is required. The later date relates to projects where planning permission is required. There are also two alternative dates for the scheme for child care facilities that is being terminated by the Finance Bill 2010.

There are no set dates by which a person has to acquire a tax incentive property in order for tax relief to start to be claimed. Tax relief can only start to be claimed after a building has been completed and the building leased or owner-occupied for the purpose required by the particular scheme.

Once a building has been leased or owner-occupied and is in use for the required purpose, tax relief can be claimed over varying periods. In the case of capital allowances, tax relief is given over a set period depending on the particular scheme. For example, capital allowances for nursing homes are given at the rate of 15% of the qualifying expenditure for the first six years and 10% in year seven, whereas the allowances for commercial buildings under the rural renewal scheme are generally claimed over a 14-year period. In the case of residential accommodation, owner-occupier relief is given over a ten-year period, whereas 'section 23' relief for rental accommodation may be given either immediately or over an indefinite period as it depends on the investor having sufficient taxable rental income to absorb the relief.

From the foregoing, it will be clear that it is simply not possible to provide an indication of the final year in which tax relief under these schemes will be claimed as the start year for relief can vary from building to building and the relief period applicable likewise can vary within some of the schemes.

Joan Burton (Dublin West, Labour)
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Question 67: To ask the Minister for Finance the remaining legacy Exchequer cost of property based tax reliefs, up to 2020, on the basis of investments already made; and if he will make a statement on the matter. [8604/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the information provided in tax returns on the annual amounts of claims for property based tax reliefs is not sufficiently detailed to provide a basis for deriving an estimate of the remaining legacy cost to the Exchequer. I am not therefore in a position to provide the information requested by the Deputy.

Joan Burton (Dublin West, Labour)
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Question 68: To ask the Minister for Finance the cost to the Exchequer of hotel capital allowances to date; the total cost for 2007, 2008, 2009; the expected cost for 2010; and if he will make a statement on the matter. [8605/10]

Joan Burton (Dublin West, Labour)
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Question 69: To ask the Minister for Finance the cost to the Exchequer of hotel capital allowances to date in 2010; the total cost for 2007, 2008, 2009; the expected cost for 2010; the value of accelerated capital allowances for hotels that is those that are still within the clawback period; the number of hotels that have given rise to these tax breaks since they were introduced; the number of hotels which gave rise to these tax breaks that were still in business at the conclusion of the clawback period. [8606/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 68 and 69 together.

I am informed by the Revenue Commissioners that the relevant information available on the cost to the Exchequer of hotel capital allowances is based on personal income tax returns filed by non-PAYE taxpayers and corporation tax returns filed by companies for the years 2004 to 2007, the latest year for which this information is available. The relevant figures of cost to the Exchequer are set out in the following table alongside the figures for numbers of claimants: