A number of tax reliefs are available for the construction of certain health facilities, including capital allowances for private hospitals, convalescent homes, private nursing homes and residential units attached to nursing homes. Various conditions have to be met for the reliefs to apply. In general, there are no reliefs available for health centres but a health centre which is located in a special tax incentive area such as a rural renewal or urban renewal area and is located in a commercial premises may qualify for relief as long as all the necessary conditions are met.