The rural renewal scheme provides, inter alia, for capital allowances for commercial and industrial developments in counties Leitrim and Longford as well as parts of counties Cavan, Roscommon and Sligo. Section 59 of the 2001 Finance Act provides that the capital allowances available under the scheme will not apply in respect of expenditure incurred, on or after 6 April 2001, on industrial and commercial premises in qualifying rural areas where any part of that expenditure is met by way of grant assistance from State bodies or elsewhere. This amendment was requested by the European Commission so as to ensure compliance with the approval of the scheme granted by the Commission which obliges my Department to take the necessary steps to prevent the excessive cumulation of State aid from different sources in respect of the same expenditure. In the circumstances, I have no plans to amend this provision.