The study is an evaluation of the Board of Investment (BOI) incentives for private health sector investments. This report is prepared under three major topics; BOI incentive for health sector investment projects, Analysis of the fiscal costs of incentives and the Evaluation of the non-fiscal impacts of the BOI schemes. The BOI incentive schemes for private health care investors to date have primarily supported hospital projects. The fiscal benefits to the government from these incentives arise from the savings incurred by treating fewer patients in government hospitals. The study has identified that fiscal incentives for private hospitals are inefficient, ineffective and inequitable it states that the Government of Sri Lanka is spending more on the wealthy patients who patronize the private hospitals than on the poorer patients. It has been identified that the primary beneficiaries of these schemes are patients in the highest income quintile. The results from the study have led to the recommendation that the government should eliminate the provision of tax incentives for new private health care projects to reduce economic efficiencies and reduce the clear inequities created by these policies.  

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