Finance Act, 2002

Capital allowances for certain sports injuries clinics.

34.—(1) Chapter 1 of Part 9 of the Principal Act is amended—

(a) in section 268—

(i) in subsection (1)—

(I) by deleting “or” where it last occurs in paragraph (i) and by substituting “qualifying hospital, or” for “qualifying hospital,” in paragraph (j), and

(II) by inserting the following after paragraph (j):

“(k) for the purposes of a trade which consists of the operation or management of a qualifying sports injuries clinic,”,

(ii) by inserting the following after subsection (1A) (inserted by this Act):

“(1B) Where the relevant interest in relation to capital expenditure incurred on the construction of a building or structure in use for the purposes specified in subsection (1)(k) is held by—

(a) a company,

(b) the trustees of a trust,

(c) an individual who is involved in the operation or management of the qualifying sports injuries clinic concerned either as an employee or director or in any other capacity, or

(d) a property developer (within the meaning of section 372A), in the case where either such property developer or a person connected with such property developer incurred the capital expenditure on the construction of that building or structure,

then, notwithstanding that subsection, that building or structure shall not be regarded as an industrial building or structure for the purposes of this Part, irrespective of whether that relevant interest is held by the person referred to in paragraph (a), (b), (c) or (d), as the case may be, in a sole capacity or jointly or in partnership with another person or persons.”,

(iii) by inserting the following after subsection (2A) (inserted by the Finance Act, 2001 ):

“(2B) In this section ‘qualifying sports injuries clinic’ means a medical clinic—

(a) which does not (other than by virtue of paragraph (e)) provide health care services to a person pursuant to his or her entitlements under Chapter II of Part IV of the Health Act, 1970 ,

(b) in which the sole or main business carried on is the provision, by or under the control of medical or surgical specialists, of health care consisting of the diagnosis, alleviation and treatment of physical injuries sustained by persons in participating, or in training for participation, in athletic games or sports,

(c) which has the capacity to provide day-patient, in-patient and out-patient medical and surgical services and in-patient accommodation of not less than 20 beds,

(d) which contains an operating theatre or theatres and related on-site diagnostic and therapeutic facilities,

(e) which undertakes to the health board in whose functional area it is situated—

(i) to make available annually, for the treatment of persons who have been awaiting day-patient, in-patient or out-patient hospital services as public patients, not less than 20 per cent of its capacity, subject to service requirements to be specified by the health board in advance and to the condition that nothing in this subparagraph shall require the health board to take up all or any part of the capacity made available to the health board by the medical clinic, and

(ii) in relation to the fees to be charged in respect of the treatment afforded to any such person, that such fees shall not be more than 90 per cent of the fees which would be charged in respect of similar treatment afforded to a person who has private medical insurance,


(f) in respect of which that health board, in consultation with the Minister for Health and Children and with the consent of the Minister for Finance, gives, during the period of 7 years referred to in section 272(4)(h), an annual certificate in writing stating that it is satisfied that the medical clinic complies with the conditions mentioned in paragraph (a) to (e),


(I) includes any part of the clinic which consists of rooms used exclusively for the assessment or treatment of patients, but

(II) does not include any part of the clinic which consists of consultants' rooms or offices.”,


(iv) in subsection (9)—

(I) by deleting “and” where it last occurs in paragraph (f) and by substituting “2001, and” for “2001.” in paragraph (g), and

(II) by inserting the following after paragraph (g):

“(h) by reference to paragraph (k), as respects capital expenditure incurred on or after the date of the coming into operation of section 34 of the Finance Act, 2002.”,


(b) by substituting “paragraph (j) or (k) of section 268(1)” for “section 268(1)(j)” in subsections (3)(h) and (4)(h) of section 272 and in section 274(1)(b)(vii).

(2) This section comes into operation on such day as the Minister for Finance may by order appoint.