Living City Initiative (LCI)

What are the Living City Initiative (LCI) reliefs

Living City Initiative (LCI) Relief is based on the direct costs of refurbishing or converting qualifying properties in Special Regeneration Areas (SRA). 

You can claim relief on the cost of works you carry out on a property you own. 

If you buy a newly converted or refurbished property from a builder, you can claim relief on part of the purchase price. 

For residential properties the builder must give you a Letter of Certification. 

Types of LCI Relief

There are four LCI reliefs suitable for different situations:

1. Owner-Occupier Residential Relief 

This is for individuals who convert or refurbish a building to live in as their main residence. The building must be in an SRA and built before 1975 (1915 up to 2026). A Letter of Certification is required. 

2. Rented Residential (Landlord) Relief 

This is for individuals or companies who convert or refurbish a building to rent to someone who will live in it. The building must be in an SRA and built before 1975 (1915 up to 2026). This relief was not available to property developers before 2026. A Letter of Certification is required. 

3. Living over the Shop Relief 

This is starting in 2026. It is for individuals or companies who convert or refurbish a rateable building into a residence to rent to someone who will live in it. The building must be in an SRA and there is no age limit on the building. A Letter of Certification is required. 

4. Commercial Relief 

This is for individuals or companies who convert or refurbish a building into a retail premises or for the provision of services in Ireland. They may use the property in their own business or rent it to another business. The building must be in an SRA and there is no age limit on the property.  This relief was not available to property developers before 2026.

Next: Owner-Occupier Residential Relief