It is assumed that the Deputy is referring to the capital allowances that are available in respect of capital expenditure on qualifying private hospitals under the property incentive scheme. I am informed by the Revenue Commissioners that the available information on the estimated cost of tax forgone and the number of claimants for the most recent five years available is as set out in the following table.
Private Hospitals
Year
|
Exchequer Cost
|
Number of Claimants
|
|
€m
|
|
2009
|
12.5
|
346
|
2010
|
16.7
|
524
|
2011
|
14.4
|
508
|
2012
|
12.1
|
498
|
2013*
|
9.2
|
357
|
*Provisional
The estimated relief claimed has assumed tax foregone at the 41% rate in the case of individuals. The figures shown correspond to the maximum Exchequer cost in terms of income tax.
As regards the land gift scheme, I am advised that there is no specific tax incentive for the gifting of land for private hospitals but if the Deputy could provide further details on the provisions he believes to be relevant then I will ask my officials to investigate further.