Living City Initiative (LCI)

After you finish work on a residential property

When the work has finished, you need to contact the local authority again to request the Letter of Certification for your property. You should:

  • quote the Unique Reference Number (URN)
  • confirm the exact cost of the work.

The Letter of Certification confirms that:

  • you have obtained planning permission for the work or that planning permission is not required
  • you have installed the basic standards of facilities regarding water, sewerage and other services
  • the cost of the refurbishment or conversion seems reasonable and not excessive based on the information you have provided.

Once the work is completed and you have received the letter, you can claim relief under the scheme. For Owner-Occupier Residential Relief you must be using it as your main residence. For Rented Residential Relief you must rent it to a tenant who is using it as their home.

If the residential property is being refurbished or converted for sale you must give the Letter of Certification to the person buying the property so that they can claim the relief.

Copies of all Letters of Certification will be sent to Revenue by the relevant Local Authority. This allows us to collect data on the uptake of the initiative and it provides an early indication of future claims.

Next: Conditions for claiming and use of the property