Dáil Éireann Debate, Tuesday - 16 June 2026
356. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes that were built under section 268 of the Taxes Consolidation Act 1997; the level of oversight, assessment or enforcement of these conditions; and if he will make a statement on the matter. [45690/26]
Amharc ar fhreagra357. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes built under section 268 of the Taxes Consolidation Act 1997 that resulted in the creation of licenses to reside rather than tenancies; and if he will make a statement on the matter. [45692/26]
Amharc ar fhreagraI propose to take Questions Nos. 356 and 357 together.
Following clarification with the Deputy's office, I understand that this question relates to provisions inserted to section 268 of the Taxes Consolidation Act 1997 via section 33 of the Finance Act 2002, which introduced a scheme of capital allowances for expenditure incurred on the construction or refurbishment of residential units associated with a registered nursing home. The qualifying period for expenditure under the scheme was 25 March 2002 to 30 April 2010.
I regret that it was not possible to provide the information sought within the time available. My officials are currently following up on this matter and I will make arrangements to provide the information to the Deputy in line with the Standing Orders of Dáil Éireann.
