Joe Higgins
Ceist:109 Mr. Higgins (Dublin West) asked the Minister for Finance the basis on which he labels one major heading of the projected investments as residential rather than commercial in respect of the rural regeneration tax incentive scheme thus avoiding the need to gain the permission of the European Commission's Directorate General on State aids and competition when the tax relief is available when the buildings are only occupied for three months of the year and is not necessarily directly tied to income from the buildings in the designated area and allows for capital costs to be written off against rental income from any source. [17037/99]