The National Heritage Council distributes, subject to my approval, national lottery funds to heritage projects, including architectural projects. Grants are offered on an ongoing basis, following direct application to and assessment by the council. Assessment and decisions about whether to recommend grant assistance and the amount in any case are matters for the council. The council have a number of requests for funds under consideration at any one time and these can be expected to include some from Dublin. It would not, however, be possible to say whether these are likely to be successful.
Apart from the grants offered by the National Heritage Council, a number of tax reliefs have been provided in the Finance Act, 1991, for the Temple Bar area of Dublin. These include double rent allowance, owner-occupier allowance for private dwellings and "Section 23" allowances for rented residential accommodation. A special new 100 per cent capital allowance is being given for refurbishment of existing buildings in the Temple Bar area. This new capital allowance will cover the actual expenditure incurred on refurbishment plus either the cost of acquiring the building or its value as at 1 January, 1991, exclusive of site cost or value, when the amount spent on refurbishment exceeds the latter.