The Living City Initiative (LCI) is a tax incentive scheme designed to support the regeneration of historic buildings and other properties within designated areas of Limerick City.
The scheme helps bring vacant, underused, and historic properties back into use by offering tax relief on qualifying refurbishment and conversion works.
- What is the Living City Initiative?
- My Property Eligibility
- Qualifying Works
- How to Apply
- Contact Us
- Revenue Information
What is the Living City Initiative?
The Living City Initiative makes it easier and more affordable to live and invest in Limerick's historic city centre.
If you are refurbishing, converting, or bringing a derelict or vacant property back into use, you may be eligible to claim tax relief on qualifying expenditure. The scheme also includes tax incentives for certain commercial property refurbishments.
The initiative is administered by the Heritage Team at Limerick City and County Council, Merchants Quay.
My Property Eligibility
Your property may qualify if:
- It is located within the Limerick City Special Designated Areas (see here)
- It is a residential property built before 1975 or a commercial property of any age.
- The minimum qualifying expenditure is €5,000.
- The proposed works meet the scheme's qualifying expenditure criteria.
- The works comply with all planning and building regulations.
- The property will be occupied once the refurbishment works have been completed.
Types of Tax Relief
Owner-Occupier Residential Relief
Available for homeowners refurbishing residential properties built before 1975 within the designated area.
- Relief is provided as an income tax deduction.
- Minimum qualifying expenditure: €5,000.
- Relief is available on qualifying refurbishment works.
- There is no upper limit to the amount of qualifying expenditure that can be incurred.
- Relief is only available to claimants who occupy the property as their sole or main residence
- The proposed works must not commence until formal approval has been granted.
Rented Residential Relief
Available for landlords carrying out qualifying refurbishment works to residential properties within the designated area.
- Relief is provided through capital allowances.
- Minimum qualifying expenditure: €5,000.
- €300,00 over a rolling three-year period.
- The proposed works must not commence until formal approval has been granted.
Commercial Relief
The commercial element of the Living City Initiative provides capital allowances over a seven-year period for qualifying refurbishment or conversion works to commercial properties located within the Special Regeneration Area.
Qualifying properties must be used for:
- Retail purposes, or
- The provision of services within the State.
Tax relief is capped at:
- €300,00 over a rolling three-year period in accordance with EU State Aid De Minimis regulations.
Commercial Relief applications are made directly to the Revenue Commissioners. Applicants should contact Revenue with any queries relating to the commercial element of the scheme.
Qualifying Works
To qualify for the scheme, works must:
- Be carried out within the qualifying period of the scheme.
- Not commence before approval has been granted.
- Meet the qualifying expenditure criteria (structural, refurbishment, conversion)
- Comply with all relevant planning and building regulations.
- Be carried out on a property located within the designated Special Regeneration Area.
Examples of Qualifying Works
- Converting vacant upper floors into residential accommodation or office space.
- Refurbishing a home.
- Upgrading commercial premises.
How to Apply
Step 1 – Check Eligibility
Review the eligibility criteria to ensure your property and proposed works qualify under the scheme.
Step 2 – Submit an application
Complete the relevant application form and email it to:
livingcityinitiative@limerick.ie
Step 3 – Initial Inspection
A member of the Living City Initiative team will arrange an inspection of the property to confirm eligibility.
Step 4 – Letter of Acknowledgement
If your application is approved, you will receive:
- A signed Letter of Acknowledgement.
- A unique reference number.
- Details of the scheme terms and conditions.
Once you receive this letter, you may commence the approved works.
Step 5 – Final Inspection
When the works are completed:
- A final inspection will be carried out by Limerick City and County Council.
- Photographic evidence must be provided.
- Copies of invoices and receipts must be submitted for review.
Step 6 – Certification
If all requirements have been met, Limerick City and County Council will issue a Letter of Certification.
Step 7 – Claim Your Tax Relief
The Letter of Certification should be submitted to the Revenue Commissioners, who will assess and process the applicable tax relief.
Contact Us
For further information, please contact:
Living City Initiative
- Email: livingcityinitiative@limerick.ie
- Phone: +353 61 556000