Living City Initiative Application Form

Overview

The Living City initiative (LCI) is a tax incentive scheme to assist and encourage people to live in the historic inner city areas of Dublin city. It allows owners and investors to claim tax relief for money spent on refurbishment and/or conversion of residential property - either as income tax relief (for owner-occupied residential) or capital allowance (for rented residential) in Dublin, Cork, Limerick, Galway, Waterford and Kilkenny. By enabling owners to claim an accelerated capital allowance on money spent on refurbishment and/or conversion of commercial property, the scheme also encourages the regeneration of retail and commercial districts. The exact locations are available to view on the Special Regeneration Area Map.