Private Hospitals

Sir, - With reference to the report by Mark Hennessy (The Irish Times, March 27th) on the Finance Bill amendment for private …

Sir, - With reference to the report by Mark Hennessy (The Irish Times, March 27th) on the Finance Bill amendment for private hospitals, one major point omitted is that hospitals that can avail of the tax benefit must be run on a "not-for-profit" basis by a registered charitable foundation.

As mine was the only name mentioned in the article, I would like to clarify that my role for the proposed hospital in Galway was to act in the role of a catalyst to try to bring improved health services to the West of Ireland. Any tax benefit will accrue to investors who finance the building and they will obtain a rent for their investment. There is no tax benefit whatsoever accruing to me and my efforts are on a voluntary basis. I would like to congratulate the Minister for Finance and his Department for their innovative approach in furthering improved health care facilities which are so badly needed in this country.

Finally, I note in your article that Mr Michael D. Higgins has found it difficult to get information about the hospital in Galway. I rang him personally many weeks ago offering him clarification on any aspects that he required and find his statement disturbing. - Yours, etc.,

James M. Sheehan, FRCSI, PhD., Blackrock Clinic, Co Dublin.