As the Deputy is aware, in budget 2003, I terminated the special regime of capital allowances of 15% per annum over seven years in respect of hotels and holiday camps on and from 4 December 2002. The general industrial buildings allowance of 4% per annum over 25 years will apply to expenditure incurred on the construction or refurbishment of such buildings or structures from that date. Transitional provisions will apply which will provide for the continued availability of the special regime subject to certain conditions. Further details of these provisions will be contained in the Finance Bill 2003, which is due for publication on 6 February 2003. The new hotel capital allowance regime is a general regime and applies to all regions of the country. There are no plans to introduce a separate regime based on geographical location or any other such criteria.