Living City Initiative
Income tax relief on what you spend refurbishing or converting a qualifying older property in a designated Special Regeneration Area to live in as your home, with a minimum spend of €5,000. For spending since January 2023 the relief is 15% of the qualifying cost a year for the first six years and 10% in the seventh, so the full amount is claimed over seven years rather than ten. The scheme runs to 31 December 2030. Note that five of the eleven designated places are towns, not cities, so it is worth checking whether your street is inside a designated area.
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 designated Special Regeneration Area. Since 8 April 2026 these exist in eleven places: Cork, Dublin, Galway, Kilkenny, Limerick, Waterford, Athlone, Drogheda, Dundalk, Letterkenny or Sligo
- 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 15% of the qualifying cost a year for the first six years and 10% in year seven, set against your income tax (this applies to spend since January 2023; the older flat 10% over 10 years applied before that).
- 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.
- Extended in Budget 2026: the scheme now runs to 31 December 2030, and the building age rule for the residential reliefs widened from pre-1915 to pre-1975 from January 2026.
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 eleven places: the centres of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford, plus, since 8 April 2026, areas of Athlone, Drogheda, Dundalk, Letterkenny and Sligo. Your local authority can confirm if a specific address is inside the area.
How much relief do I get?
For an owner-occupier, 15% of the qualifying refurbishment or conversion cost each year for the first six years and 10% in year seven, against your income tax, for spend since January 2023.
Until when does it run?
The scheme was extended in Budget 2026 and now runs to 31 December 2030, 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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