Tax benefits in the healthcare sector

Tax benefits in the healthcare sector

If you bought, built, extended, fitout or refurbished a property in healthcare sector, you will likely be entitled to claim wear and tear allowances.

Contact us


KPMG in Ireland


Also on

Tax benefits in the healthcare sector

This includes expenditure in any of the following:

  • Nursing home
  • Primary care centre
  • Hospital
  • Healthcare centre
  • Medical centre
  • Residential care centre

You may be entitled to a tax / cash benefit of 12.5%, 25% or 55% of the total qualifying expenditure. Wear and tear allowances are akin to a tax deductible expense and are available in respect of qualifying capital expenditure incurred on the provision of plant and machinery.

Download our PDF for more.

Connect with us


Request for proposal



KPMG’s new-look website

KPMG has launched a state of the art digital platform that enhances your experience and provides improved access to our content and our people, whatever device you are on.