Michael Healy-Rae (Kerry South, Independent)
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Question 108: To ask the Minister for Finance if there are any proposed changes to be made in section 23 homes and particularly in the rule whereby eight had to be together; if he will clarify this matter; and if he will make a statement on the matter. [15555/11]

Michael Noonan (Limerick City, Fine Gael)
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I believe the scheme which the Deputy is referring to is the scheme of registered holiday cottages. The relief given is in the form of capital allowances rather than section 23 relief. These registered holiday cottages could be built outside the seaside resort areas, but the relief was terminated in 2008. Any expenditure incurred after 31 July 2008 gets no capital allowances thus at the present time no new builds of such schemes can avail of the relief.

I am informed by the Revenue Commissioners that the particular provision the Deputy is referring to is the meaning of "industrial building or structure" in section 268 TCA 1997 in subsection (3). In order to be registered in the register of holiday cottages I believe Fáilte Ireland require 8 or more cottages to be constructed in addition to other ancillary facilities. Inside the seaside resort areas there was also provision for relief for listed holiday cottages. These could have been single units. In essence Fáilte Ireland draws a distinction between "registered" and "listed" cottages. I am informed by the Revenue Commissioners that they have no role in determining the number of cottages in such schemes as the number is not in the tax legislation.