Dáil Éireann Debate, Wednesday - 26 September 2007
238 Deputy David Stanton asked the Tánaiste and Minister for Finance the criteria for the selection of approved hospitals and nursing homes as per Section 469 of the Taxes Consolidation Act 1997 and as detailed on the Revenue Commissioners website; and if he will make a statement on the matter. [21114/07]
View answerThe position is that, in accordance with the provisions of section 469 of the Taxes Consolidation Act 1997, "hospital" means:—
(a) any institution which is provided and maintained by the Health Service Executive for the provision of services pursuant to the Health Acts 1947 to 2004,
(b) any institution in which services are provided on behalf of the Health Service Executive pursuant to the Health Acts 1947 to 2004,
(c) any hospital, nursing home, maternity home or other institution approved of for the purposes of this section by the Minister for Finance after consultation with the Minister for Health and Children.
Once an institution falls within the definition of "hospital" as set out above, health expenses in respect of maintenance or treatment in that institution may qualify for tax relief. As regards (c) above, the legislation provides that, consultation with the Minister for Health and Children must take place before an institution may be approved of for the purpose of section 469.
