It is assumed that the Deputy is referring to the abolition of the tax relief on future expenditure in relation to the following property based tax incentive schemes that remain in the tax code: certain tourism infrastructure under the Mid-Shannon Scheme (only 80% of expenditure can qualify in certain areas) and Qualifying Specialist Palliative Care Units (subject to Commencement Order).
I am informed by the Revenue Commissioners that based on information regarding the cost of these schemes, which has been received and collated for the tax year 2009, the latest year for which data is available, the annual yield to the Exchequer from the abolition of these reliefs could be in the region of €0.2 million.
All other such schemes have been abolished, subject to transitional arrangements for certain schemes where projects were already in the pipeline.
Tax relief in respect of investment in Convalescent Homes, Qualifying (Private) Hospitals, Qualifying Mental Health Centres, Registered Nursing Homes and Qualifying (Nursing Home) Residential Units was abolished in the Supplementary Budget and Finance Bill 2009.
Tax relief in respect of investment in buildings used for child care purposes was terminated in the Finance Bill 2010.
Apart from the schemes listed above all other property based tax incentive schemes were terminated on, or before, 31 July 2008. However, due to their nature these reliefs continue to impose ongoing costs on the Exchequer in terms of tax foregone.