Brendan Griffin (Kerry South, Fine Gael)
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263. To ask the Minister for Finance if a person is entitled to tax relief on a purchase to facilitate business (details supplied); and if he will make a statement on the matter. [35980/15]

Michael Noonan (Limerick City, Fine Gael)
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Tax relief is not available for the purchase of a mobile home for the purposes of letting a primary residence as tourist accommodation.

In addition, any profits arising from the rent received, after deduction of allowable expenses, is chargeable to Income Tax and Universal Social Charge (USC) at the individual's respective marginal rates, and to PRSI where applicable.