This is one of the few supports aimed squarely at the old buildings in the middle of Irish cities — the ones that sit empty above shops while everyone argues about housing. It works through your tax bill rather than as a cheque, and the address matters more than anything else about you.
Quick facts
- What
- A tax relief on refurbishment and conversion spending
- Where
- Special Regeneration Areas in Cork, Dublin, Galway, Kilkenny, Limerick and Waterford
- Three reliefs
- Owner-occupier residential · rented residential · commercial
- Ends
- 31 December 2027, for all reliefs
- Watch
- Changes were recently made — see Revenue's Tax and Duty Manual
What it is, and where
"The Living City Initiative (LCI) is a tax incentive scheme for Special Regeneration Areas (SRA) in:" Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.
"You can claim tax relief for money you spend on refurbishing, or converting, residential or commercial properties."
The critical word is area. Being in one of those six cities is not enough — the property has to sit inside a designated Special Regeneration Area, and those are drawn street by street. Check the address against Revenue's maps before you plan around the relief.
The three reliefs
"Owner-Occupier Residential Relief." — you refurbish or convert, and you live there.
"Rented Residential (landlord) Relief." — you refurbish or convert and let it.
"Commercial Relief." — for commercial use.
"There are different conditions for claiming relief, depending on whether you refurbish or convert a property for residential or commercial use." They are not interchangeable, and the conditions differ, so identify which one you are claiming before you spend.
The deadline that decides everything
"The scheme will end for all reliefs on 31 December 2027. Only refurbishment and conversion work that is carried out during this time will qualify for relief."
That is a hard stop on the work, not on the claim. Work carried out after the end date does not qualify at all, so a project that slips into 2028 loses the relief on whatever is done after the line.
For context on how long it has been available: "LCI runs from 5 May 2015 for Owner-Occupier Residential Relief and Commercial Relief, and from 1 January 2017 for Rented Residential Relief."
It changed recently
Revenue flags it at the top of the page: "Changes were recently made to the Living City Initiative (LCI)." and points to Tax and Duty Manual Part 13-10-01 for the detail.
If you are working from a summary written before those changes — including any older article you find — check the manual or ask Revenue before you commit. This is a relief where the conditions do the work, and the conditions moved.
Common questions
Which cities does the Living City Initiative cover?
Special Regeneration Areas in Cork, Dublin, Galway, Kilkenny, Limerick and Waterford. The property has to be inside a designated area, not simply in one of those cities.
Is the Living City Initiative a grant?
No, it is a tax incentive. You claim relief against tax for money spent on refurbishing or converting a qualifying property, rather than receiving a payment.
When does the Living City Initiative end?
It ends for all reliefs on 31 December 2027, and only refurbishment and conversion work carried out during that time qualifies for relief.
Can a landlord claim it?
Yes — Rented Residential (landlord) Relief is one of the three reliefs, alongside Owner-Occupier Residential Relief and Commercial Relief. The conditions differ between them.
Have the rules changed?
Yes. Revenue notes that changes were recently made to the scheme and directs readers to Tax and Duty Manual Part 13-10-01. Older summaries may be out of date.