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Dáil Éireann debate -
Thursday, 9 Oct 2003

Vol. 572 No. 2

Written Answers. - Tax Code.

Dan Boyle


110 Mr. Boyle asked the Minister for Finance the use that has been made to date of the tax relief provided for in the Finance Act 2003 to facilitate the development of private hospital facilities. [22800/03]

In section 24 of Finance Act 2003 I extended the existing scheme of capital allowances for buildings used as private hospitals to hospitals providing acute services on a day-case basis. To qualify, a day-case hospital must provide a minimum of 40 day-case beds, as well as meeting all the other requirements set out in the existing legislation.

This is a new initiative and as far as I am aware, there is only one such day hospital planned at present in relation to these provisions.