Living City Initiative (LCI)
Claiming Owner-Occupier residential relief
If you pay your tax under the Pay As You Earn (PAYE) system, you make the first claim after the end of the first year for which you are allowed the relief. Use myAccount to claim online through your Form 12 tax return.
You will receive relief in your wages through an increase in your tax credits. A credit for the Living City Initiative (LCI) will be included in your Tax Credit Certificate (TCC) each year for the remaining nine years.
If you are self-assessed, use Revenue Online Service (ROS) to claim online through your Form 11 return of each year that the relief applies.