Finance Act 2009

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Capital allowances for certain health-related facilities.

8.— Part 9 of the Principal Act is amended—

(a) in section 268(9) by substituting the following for paragraph (d):

“(d) by reference to paragraph (g), as respects capital expenditure incurred in the period commencing on 3 December 1997 and ending—

(i) on 31 December 2009, or

(ii) where subsection (17)(a) applies, on 30 June 2010, or

(iii) where subsection (17)(b) applies, on 30 June 2011,”,

(b) in section 268(9) by substituting the following for paragraphs (f) and (g):

“(f) by reference to paragraph (i), as respects capital expenditure incurred in the period commencing on 2 December 1998 and ending—

(i) on 31 December 2009, or

(ii) where subsection (17)(a) applies, on 30 June 2010, or

(iii) where subsection (17)(b) applies, on 30 June 2011,

(g) by reference to paragraph (j), as respects capital expenditure incurred in the period commencing—

(i) where subsection (2A)(d)(i) applies, on 15 May 2002, or

(ii) where subsection (2A)(d)(ii) applies, on 28 March 2003,

and ending—

(I) on 31 December 2009, or

(II) where subsection (17)(a) applies, on 30 June 2010, or

(III) where subsection (17)(b) applies, on 31 December 2013,”,

(c) in section 268(9) by substituting the following for paragraph (i):

“(i) by reference to paragraph (l), as respects capital expenditure incurred in the period commencing on 23 January 2007 and ending—

(i) on 31 December 2009, or

(ii) where subsection (17)(a) applies, on 30 June 2010, or

(iii) where subsection (17)(b) applies, on 30 June 2011, and”,

(d) in section 268 by inserting the following after subsection (16):

“(17) (a) This paragraph shall apply where—

(i) capital expenditure is incurred on the construction or refurbishment of a building or structure referred to in paragraphs (g), (i), (j) or (l) of subsection (1),

(ii) the construction or refurbishment work on the building or structure represented by that expenditure is exempted development for the purposes of the Planning and Development Act 2000 by virtue of section 4 of that Act or by virtue of Part 2 of the Planning and Development Regulations 2001 ( S.I. No. 600 of 2001 ) (in this subsection referred to as the ‘Regulations of 2001’), and

(iii) not less than 30 per cent of the total construction or refurbishment costs has been incurred on or before 31 December 2009.

(b) This paragraph shall apply where—

(i) capital expenditure is incurred on the construction or refurbishment of a building or structure referred to in paragraphs (g), (i), (j) or (l) of subsection (1),

(ii) a planning application (not being an application for outline permission within the meaning of section 36 of the Planning and Development Act 2000 ), in so far as planning permission is required, in respect of the construction or refurbishment work on the building or structure represented by that expenditure, is made in accordance with the Regulations of 2001,

(iii) an acknowledgement of the application, which confirms that the application was received on or before 31 December 2009, is issued by the planning authority in accordance with article 26(2) of the Regulations of 2001, and

(iv) the application is not an invalid application in respect of which a notice was issued by the planning authority in accordance with article 26(5) of the Regulations of 2001.”,

and

(e) in section 316 by inserting the following after subsection (2B):

“(2C) For the purposes only of determining, in relation to a claim for an allowance under this Part, whether and to what extent capital expenditure incurred on the construction or refurbishment of a building or structure referred to in paragraphs (g), (i), (j) or (l) of section 268(1) is incurred or not incurred in any of the periods referred to in paragraphs (d), (f), (g) and (i) of section 268(9), only such an amount of that capital expenditure as is properly attributable to work on the construction or refurbishment of the building or structure actually carried out in any such period shall (notwithstanding subsection (2) and any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred within that period.”.