FA06 s36 introduced reliefs for the construction or refurbishment of Mental Health centres – the relief commenced on 27 January 2007.

Per S.I. No. 020 of 2007, FA06 s36 came into operation on 27 January 2007. That section provided for the introduction of a scheme of capital allowances for expenditure incurred on the construction and refurbishment of qualifying mental health centres, on broadly the same terms and conditions as already apply in the case of the relief for qualifying private hospitals.

For expenditure to qualify under the new scheme it must be on an approved centre which is registered in accordance with the Mental Health Act 2001 and the Health Service Executive must certify, on an annual basis for 15 years from first use, that this and a number of other conditions have been satisfied.

S.I. 20/2007 is reproduced at Section 2.07.