Living City Initiative

The Living City Initiative makes it easier for people to live in the historic inner city areas of Dublin by helping with the cost of property refurbishment. If you are converting a derelict or disused property to live in, you can receive tax relief on the costs. This tax relief can also apply to the refurbishment work on commercial properties. 

Examples include: 

• Converting a shop's vacant upper floors into a home or offices.
• Refurbishing your home.

Is My Property Eligible?

The tax relief applies to any house, apartment, shop, structure or part of a structure that meets the following criteria.

1. It is located within the boundaries of the Special Regeneration Area Map.
2. It is a residential property built before 1975 or a commercial property of any age.
3. The minimum cost of works for qualification for the scheme is €5,000.
4. It meets the qualifying expenditure criteria.
5. It complies with all planning and building regulations.
6. It will be lived in as soon as the work is complete.

Types of Tax Relief

1. Owner-Occupier Residential Relief

   This is for people renovating their own home. The scheme started on 5 May 2015 and will end 31 December 2030.

2. Commercial Relief

   This is for buildings renovated for commercial use. The scheme started on 5 May 2015 and will end 31 December 2030. All commercial applications are applied for through Revenue through each individuals ROS account.

3. Rented Residential Relief

   This is for buildings renovated by landlords for rental use. The scheme started on 1 January 2017 and will end 31 December 2030.

Additional Points of Note

• Only work carried out during the above timeframes will qualify for tax relief.
• Tax relief for commercial properties can be applied on a sum up to €300,000. Owner-occupier tax relief is capped at €200,000.
• You can find further information in the Revenue Commissioner's LCI Tax and Duty Manual.

How to Apply

Residential Applications

Owner-occupiers or landlords applying for residential relief can submit a residential application online through our Citizen Hub portal.

You can also submit an application by post. Download the form below and send it to the Living City Initiative Unit. Find contact details at the bottom of this page.

Commercial Applications 

You can apply for commercial relief through the Revenue Commissioners. You can find more information about applying on Revenue.ie's dedicated LCI page.

What Other Help Is Available?

Professionals from different sections of Dublin City Council are available to answer questions about the refurbishment or conversion of your property.

1. Planning and Property Development: The Planning Department is responsible for processing planning applications, providing planning advice and planning enforcement. See our list of planning-related FAQs.
2. Dublin Fire Brigade: Dublin Fire Brigade checks the fire safety of buildings in Dublin. It also offers fire safety advice and issue Fire Safety Certificates.
3. Building Control: Dublin City Council's Building Control Section can help guide you through Building Control regulations and applying for Fire Safety Certificates.
4. Conservation Section: The Conservation Section protects the architectural heritage of the city. It can provide professional advice to owners of protected structures. This advice covers conservation issues, planning applications, Architectural Conservation Area proposals and more.
5. City Valuer's Office: The City Valuers Section may be able to help with questions relating to property size and layout, architectural condition, renovation and development potential.
6. Living City Initiative Unit: If you don't know where to start or require advice from several departments, get in touch using the contact details at the end of the page to discuss further.

Further Information

Download the following Living City Initiative documents for more information on making an application.