I have been informed that, at an ordinary meeting of Cork Borough Council held on 23 November 1999, a motion was adopted seeking the reinstatement of tax incentives for living over the shop scheme. Cork Corporation subsequently wrote to my Department on 1 December 1999 asking that the contents of this motion be brought to my attention. The contents of this motion were duly noted and a reply issued from my office to Cork Corporation on 16 December 1999. The Minister for the Environment and Local Government is currently considering proposals for a new living over the business scheme and a decision on this matter will be made in due course.