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Tax Code.

Dáil Éireann Debate, Tuesday - 6 October 2009

Tuesday, 6 October 2009

Questions (278)

Arthur Morgan

Question:

373 Deputy Arthur Morgan asked the Minister for Finance the remaining property based tax reliefs. [34443/09]

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Written answers

The termination of most of the remaining property-related capital allowance schemes was announced in my Supplementary Budget speech in April last and was provided for, subject to transitional arrangements, in Finance Act 2009. As a result, the only remaining property-related capital allowance schemes are as follows:

Qualifying specialist Palliative Care Units (subject to commencement order)

Buildings used for childcare purposes

Certain tourism infrastructure under the mid- Shannon scheme (scheme terminates 31 May 2013)

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