Living City Initiative

Living City Initiative closing date is extended to 31st December 2027.

urban regeneration incentive living city logo skyline and clouds

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 you to claim tax relief for the money you spend on refurbishment or conversion of residential property either as income tax relief (for an owner-occupied residence) or capital allowance (for rented residences).

The scheme also encourages the regeneration of retail and commercial districts by enabling you to claim an accelerated capital allowance on money your spend on commercial property refurbishment or conversion. Visit the Special Regeneration Area (SRA) Map to see the locations.

The LCI incentivises you to refurbish, convert, or upgrade existing accommodation or bring derelict or disused properties back into use. For example, you might convert a shop's vacant upper floors into residences or offices or refurbish your home.

The minimum cost of works for qualification for the scheme is €5,000. A property in the scheme can be: 

  • a house 
  • apartment 
  • shop  
  • any kind of structure and can include all or part of a property

Does my property qualify?

To qualify for the scheme, your property must: 

  • Have been built before 1915 (does not apply to commercial properties) 
  • Be located within the designated ‘Special Regeneration Area’ (SRA) 
  • Cost of the works undertaken are for a minimum of €5,000 (capped at €200,000 relief available for commercial element) 
  • Works are for refurbishment/ conversion of the property 
  • Works are undertaken:  
  • before 31st December 2027 and started after 5th May 2015 for owner-occupied residential relief  
  • retail commercial relief or 1st January 2017 for rented residential relief 
  • Works meet the qualifying expenditure criteria 
  • Works comply with all development requirements such as planning regulations and building regulations 
  • Conditions for immediate occupation of the property (after works are completed) have been met

What can I claim? 

There are three types of tax relief available and the qualifying periods are as follows: 

Owner-Occupier Residential Relief  Commenced on 5th May 2015 
Commercial Relief  Commenced on 5th May 2015 
Rented Residential Relief  Commenced on 1st January 2017 


The scheme for all reliefs will end on 31st December 2027. Only refurbishment/ conversion work carried out during the above timeframes will qualify for relief. Further information can be accessed here.

How do I apply? 

Residential Applications: 

An online application form for the LCI is available here. Postal applications are also accepted and can be sent to: 

Living City Initiative (LCI) Unit 
Dublin City Council 
Planning & Property Development Department 
Block 4, Floor 3 
Civic Office, Wood Quay 
Dublin 8 

Special Regeneration Area

Should you have a query regarding your eligibility to apply, please:

Commercial Applications:

Commercial relief is applied for directly through the Revenue Commissioners and further information can be obtained from

What help is available?

A Multi-Disciplinary Free Advisory Team is available to meet with you and can assist with a query that you may have. There is no charge for this service.

The Living City Initiative unit of Dublin City Council has produced a guide to the LCI tax incentive scheme. It will help you to access the scheme and encourage the re-use of buildings in Dublin’s SRA. 

Living City Initiative Leaflet 

South Georgian Dublin Townhouse Re Use Guidance Document

Living City Initiative Guide
Living City Initiative Guide (Accessible Version)
Living City Initiative Leaflet
Living City Initiative Application Form
South Georgian Dublin Townhouse Re Use Guidance Document
Contact Details

The Living City Initiative

Telephone Number