Tax Code.

Dáil Éireann Debate, Tuesday - 9 October 2007

Tuesday, 9 October 2007

Ceisteanna (137)

David Stanton

Ceist:

220 Deputy David Stanton asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 238 of 26 September 2007 and No. 155 of 3 October 2007 the five most recent hospitals, nursing houses or other institutions approved by him under Section 469 of the Taxes Consolidation Act, 1997 which qualify for tax relief in respect of health expenses and which are not located in the State; the date when each institution was approved; the criteria used in each case; and if he will make a statement on the matter. [22876/07]

Freagraí scríofa

Tánaiste and Minister for Finance (Deputy Brian Cowen)

The five hospitals, nursing homes or others institutions which are not located in the State and which were most recently approved of for the purpose of heath expenses relief are as follows:

Name of Institution	Date of Approval
Gillett’s Children’s Hospital, Minesota, USA	10 May 2007
AZ Sint-Jan AV, Brugge, Belgium	3 January 2007
Avenues Clinic, Harare, Zimbabwe	14 September 2006
North Shore University Hospital, New York, USA	23 August 2006
F.I.V. Center, Madrid, Spain	26 April 2006

In each case, as required by section 469 of the Taxes Consolidation Act 1997, the Department of Health and Children was consulted before the decision to approve of the institution. Each of the institutions now falls within the definition of "hospital" as contained in section 469.