Ceist:
107 Mr. Hayes asked the Minister for the Environment and Local Government if he has considered changing the rules that apply to section 23 tax breaks, in the context of the living over the shop scheme, to include listed buildings in an urban area for potential designation by a local authority; whether listed buildings are explicitly excluded from the current scheme; if he will recognise the discrimination that currently exists between the two forms of buildings; and if he will make a statement on the matter. [27940/00]
