Finance Act 2006
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Capital allowances for qualifying mental health centres. |
36.— (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 (j) and by substituting “clinic, or” for “clinic,” in paragraph (k), and | ||
(II) by inserting the following after paragraph (k): | ||
“(l) for the purposes of a trade which consists of the operation or management of a qualifying mental health centre,”, | ||
(ii) by inserting the following after subsection (1B): | ||
“(1C) In this section ‘qualifying mental health centre’ means a centre (within the meaning of section 62 of the Mental Health Act 2001 ) which— | ||
(a) is an approved centre for the purposes of the Mental Health Act 2001 , | ||
(b) has the capacity to provide day-patient and out-patient services and accommodation on an overnight basis of not less than 20 in-patient beds, | ||
(c) provides to the Health Service Executive relevant data, for onward transmission to the Minister for Health and Children and the Minister for Finance, in relation to— | ||
(i) the amount of the capital expenditure actually incurred on the construction or refurbishment of the centre, | ||
(ii) the number and nature of the investors that are investing in the centre, | ||
(iii) the amount to be invested by each investor, and | ||
(iv) the nature of the structures which are being put in place to facilitate the investment in the centre, | ||
together with such other information as may be specified by the Minister for Finance, in consultation with the Minister for Health and Children, as being of assistance in evaluating the costs, including but not limited to exchequer costs, and the benefits arising from the operation of tax relief under this Part for qualifying mental health centres, | ||
(d) undertakes to the Health Service Executive— | ||
(i) to make available annually, for the treatment of persons who have been awaiting day-patient, in-patient or out-patient services as public patients, not less than 20 per cent of its capacity, subject to service requirements to be specified by the Health Service Executive in advance and to the proviso that nothing in this subparagraph shall require the Health Service Executive to take up all or any part of the capacity made available to the Health Service Executive by the centre, 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, | ||
and | ||
(e) in respect of which the Health Service Executive, in consultation with the Minister for Health and Children and with the consent of the Minister for Finance, gives an annual certificate in writing during the period of— | ||
(i) 15 years beginning with the time when the centre was first used, or | ||
(ii) where capital expenditure on the refurbishment of the centre is incurred, 15 years beginning with the time when the centre was first used subsequent to the incurring of that expenditure, | ||
stating that it is satisfied that the centre complies with the conditions mentioned in paragraphs (a), (b), (c) and (d), | ||
and— | ||
(I) subject to paragraph (II), includes any part of the centre which consists of rooms used exclusively for the assessment or treatment of patients, but | ||
(II) does not include any part of the centre which consists of consultants’ rooms or offices. | ||
(1D) 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)(l) 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 centre 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, as regards a claim for any allowance under this Part by any such person, 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.”, | ||
and | ||
(iii) in subsection (9)— | ||
(I) by deleting “and” at the end of paragraph (g) and by substituting “2008, and” for “2008.” in paragraph (h) (as amended by the Finance Act 2006), and | ||
(II) by inserting the following after paragraph (h): | ||
“(i) by reference to paragraph (l), as respects capital expenditure incurred on or after the date of the coming into operation of section 36 of the Finance Act 2006.”, | ||
(b) in section 272— | ||
(i) in subsection (3)— | ||
(I) by deleting “and” at the end of paragraph (g) and by substituting “subsection (2)(c), and” for “subsection (2)(c).” in paragraph (h), and | ||
(II) by inserting the following after paragraph (h): | ||
“(i) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (l) of section 268(1), 15 per cent of the expenditure referred to in subsection (2)(c).”, | ||
and | ||
(ii) in subsection (4)— | ||
(I) by deleting “and” at the end of paragraph (ga) (as inserted by the Finance Act 2006) and by substituting “used, and” for “used.” in paragraph (h), and | ||
(II) by inserting the following after paragraph (h): | ||
“(i) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (l) of section 268(1)— | ||
(I) 15 years beginning with the time when the building or structure was first used, or | ||
(II) where capital expenditure on the refurbishment of the building or structure is incurred, 15 years beginning with the time when the building or structure was first used subsequent to the incurring of that expenditure.”, | ||
and | ||
(c) in section 274(1)(b)— | ||
(i) by deleting “and” at the end of subparagraph (via) (as inserted by the Finance Act 2006) and by substituting “used, and” for “used.” in subparagraph (vii), and | ||
(ii) by inserting the following after subparagraph (vii): | ||
“(viii) in relation to a building or structure which is to be regarded as an industrial building or structure within the meaning of paragraph (l) of section 268(1)— | ||
(I) 15 years after the building or structure was first used, or | ||
(II) where capital expenditure on the refurbishment of the building or structure is incurred, 15 years after the building or structure was first used subsequent to the incurring of that expenditure.”. | ||
(2) This section shall come into operation on such day or days as the Minister for Finance may by order appoint and different days may be appointed for different purposes or different provisions. |