Living City Initiative (LCI)

Overview

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.

There are three types of relief available under the LCI:

  • Owner-Occupier Residential Relief.
  • Rented Residential (landlord) Relief.
  • Commercial Relief.

There are different conditions for claiming relief, depending on whether you refurbish or convert a property for residential or commercial use.

LCI runs from 5 May 2015 for Owner-Occupier Residential Relief and Commercial Relief, and from 1 January 2017 for Rented Residential Relief.

The scheme will end for all reliefs on 4 May 2020. Only refurbishment and conversion work that is carried out during this time will qualify for relief.

This section explains what type of work qualifies and how you can claim the relief.

Next: LCI definitions