asked the Minister for the Environment if he will give details, for each year since 1981, of the total dwellings certified as qualifying for tax relief under section 23 provisions (details supplied), distinguishing between new houses, new flats/apartments and conversions and improvements.
Written Answers. - Tax Relief on Dwellings.
141.
The total number of dwellings certified as qualifying, in so far as my Department is concerned, for tax relief under section 23 provisions is set out in the following table.
|
Year |
Finance Act, 1981 |
Finance Act, 1988 |
Total |
|||||
|
Section 23 (New Construction) |
Section 24 (Conversions) |
Section 27 (New Construction) |
Section 28 (Refurbishment) |
Section 29 (Conversion) |
||||
|
Houses |
Flats |
Houses |
Flats |
|||||
|
1981 |
40 |
18 |
— |
— |
— |
— |
— |
58 |
|
1982 |
94 |
247 |
2 |
— |
— |
— |
— |
343 |
|
1983 |
217 |
752 |
33 |
— |
— |
— |
— |
1,002 |
|
1984 |
647 |
877 |
51 |
— |
— |
— |
— |
1,575 |
|
1985 |
121 |
78 |
11 |
— |
— |
— |
— |
210 |
|
1986 |
51 |
191 |
19 |
— |
— |
— |
— |
261 |
|
1987 |
32 |
126 |
3 |
— |
— |
— |
— |
161 |
|
1988 |
29 |
56 |
24 |
64 |
26 |
— |
— |
199 |
|
1989 |
28 |
18 |
5 |
310 |
119 |
3 |
2 |
485 |
|
(to 24/11/89) |