Living City Initiative (LCI)

Overview

The Living City Initiative (LCI) is a tax incentive scheme to support the regeneration of certain towns and inner-city areas. These areas are called Special Regeneration Areas (SRAs). 

You can claim LCI relief on qualifying expenditure up to 31 December 2030. 

For a detailed summary of the LCI, please see the Tax and Duty Manual Part 10-13-01.

Special Regeneration Areas

From 5 May 2015, there are SRAs in:

From 8 April 2026, there are also SRAs in:

Next: What are the Living City Initiative (LCI) reliefs

Published: 23 April 2026 Print this page

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