Living City Initiative
Income tax relief on what you spend refurbishing or converting a qualifying older property in a designated city-centre area to live in, spread over 10 years, with a minimum spend of €5,000. The scheme runs to the end of 2027.
Last checked August 2026
What it is
Income tax relief on the cost of doing up an older property in a designated Special Regeneration Area to live in as your home. Now bigger than most people realise: extended to 31 December 2030, the building age rule widened from pre-1915 to pre-1975 for the residential reliefs, and since 8 April 2026 it covers areas in 11 places, the original six cities plus Athlone, Drogheda, Dundalk, Letterkenny and Sligo. A new Living over the Shop element was also added from January 2026 for converting space above commercial premises.
Who can get it
- The property is in a Special Regeneration Area in the centre of Cork, Dublin, Galway, Kilkenny, Limerick or Waterford
- You are refurbishing or converting it to live in yourself as your home (there are separate strands for rented and commercial property)
- You spend at least €5,000 on qualifying works
- For an owner-occupier the relief is 10% of the qualifying cost each year for 10 years, set against your income tax.
- There is a minimum qualifying spend of €5,000, and your local authority can confirm whether a specific address is inside a Special Regeneration Area.
- The scheme runs to 31 December 2027, so the works and the claim need to fall within that window.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 8 August 2026. Always confirm the details on the official page before applying.
Questions people ask
Which areas qualify for the Living City Initiative?
Designated Special Regeneration Areas in the centres of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford. Your local authority can confirm if a specific address is inside the area.
How much relief do I get?
For an owner-occupier, 10% of the qualifying refurbishment or conversion cost each year for 10 years, against your income tax, with a minimum spend of €5,000.
Until when does it run?
The scheme runs to 31 December 2027, so the qualifying work needs to fall within that period.
Does it only cover homes?
There is an owner-occupier strand for your own home, plus separate strands for rented residential and commercial property. This focuses on doing up a home to live in.
Related guides
- Vacant / Derelict Property Grant
- Local Authority Purchase and Renovation Loan
- Ready to Build sites
- Pyrite Remediation Scheme
- Defective Concrete Blocks (Mica) Grant
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