Living City Initiative


The Living City initiative focuses on the regeneration of retail and commercial districts and encouraging people to live in the historic centres of

  • Cork
  • Dublin
  • Galway
  • Kilkenny
  • Limerick and
  • Waterford.


The aim of the Living City initiative is to bring life back into the heart of the relevant cities by offering tax relief for qualifying expenditure incurred on the refurbishment or conversion of certain buildings where conditions are met. These property tax incentives apply in certain “special regeneration areas” (SRAs). The maps and boundaries of these SRAs can be found on the websites of the respective local authorities (links below) and at the bottom of this page.

Cork City Council

Dublin City Council

Galway City Council

Kilkenny County Council

Limerick City and County Council

Waterford City and County Council




The Office of the Revenue Commissioners has compiled a list of frequently asked questions and corresponding answers relating to the Living City Initiative. This is available here