I propose to take Questions Nos. 28 and 37 together. The programme of tax incentives to encourage inner city development and reconstruction announced on 23 October last is intended to secure the redevelopment of areas most in need and where special efforts are required to encourage investment in urban renewal projects. In deciding to apply the new programme to Dublin Cork and Limerick, the Government took account of the fact that these are the cities where the problems of inner city decay and dereliction are most acute, persistent and extensive. The operation of the scheme will be kept under constant review bearing in mind the situation in other urban areas. I should add that considerable benefits are likely to accrue in terms of employment in the construction industry and the refurbishment of many older housing units in inner urban areas from the revised system of housing grants which is also being introduced.