Taxes Consolidation Act 1997 section 268

Section 268 defines what constitutes an "industrial building or structure" for the purposes of capital allowances under Part 9, sets out the qualifying conditions for various categories of building including hospitals, mental health centres, sports injuries clinics, palliative care units, nursing homes and tourism-related properties, and specifies the qualifying periods and restrictions that apply to each category.

• An industrial building or structure is a building in use for a qualifying trade such as manufacturing, dock undertakings, market gardening, hotel-keeping, intensive livestock production, airport operations, nursing homes, hospitals, mental health centres, palliative care units, or aircraft maintenance and dismantling — buildings provided for employee welfare in these trades also qualify.
• Qualifying hospitals, sports injuries clinics, mental health centres and palliative care units must meet detailed conditions regarding services, bed capacity, public patient access (at least 20% of capacity at a 10% fee discount), data reporting obligations, and annual certification by the Health Service Executive — and capital allowances for these facilities are denied to companies, trusts, individuals involved in their management, and certain property developers.
• Tourism-related properties including registered hotels, guest houses, holiday hostels, holiday camps, caravan and camping sites, and (subject to transitional provisions) holiday cottages are treated as buildings in use for the trade of hotel-keeping, while qualifying residential units associated with registered nursing homes are treated as nursing home buildings for capital allowances purposes.
• Each category of qualifying building has its own qualifying period during which capital expenditure must be incurred, with most of the incentive schemes for health-related facilities now terminated — extensions beyond the standard termination dates were available where specified planning or construction milestones were met before the relevant deadlines.