I received correspondence in May 2000 complaining about the application of the seaside resort scheme in Bundoran, County Donegal. This complaint was in relation to the availability of the double rent relief arising from guaranteed rental schemes in respect of self-catering accommodation. It should be pointed out, however, that section 70 of the Finance Act, 2000, restricts the application of this relief with effect from 1 January 2005 where partnerships qualify for a double rent deduction in the seaside resort areas. From 1 January 2005, relief for losses, etc. will only be available for set off against income arising to a partnership and will be subject to an upper limit equal to the capital contribution to the partnership. The application of the reliefs available under the seaside resort scheme is a matter for the Revenue Commissioners and I understand from the Revenue Commissioners that they have received complaints about the operation of the scheme in Bundoran.