Irish Revenue Updates Guidance on Living City Initiative

Irish Revenue has issued eBrief No. 081/26 concerning new and updated guidance on the Living City Initiative.

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Revenue eBrief No. 081/26 Living City Initiative

The Living City Initiative is a scheme of property tax incentives provided for in Chapter 13 of Part 10 of the Taxes Consolidation Act 1997.

There are four types of relief available under the scheme:

• owner occupier residential relief,
• rented residential (landlord) relief,
• commercial relief, and
• living over the shop relief.

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