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  • Living Cities Initiative Extended to Dublin, Cork, Galway and Kilkenny

    The Living City Initiative is a targeted tax incentive which seeks to promote the regeneration of urban historic areas focusing on:

    1. Encouraging people back to the centre of Irish cities to live in historic buildings;

    2. Encouraging the regeneration of the retail heartland of central business districts.

    The initiative will provide tax incentives for works carried out to refurbish residential and retail buildings in the designated areas either to bring them up to a habitable standard or to make improvements to buildings which are currently inhabited.

    The Living City Initiative was first introduced by the Minister of Finance as part of the Finance Act 2013, as a pilot programme to be delivered initially in two locations – Limerick and Waterford – and limited to Georgian buildings.  The Minister for Finance announced in Budget 2014 that this would be extended to Dublin,  Cork, Kilkenny and Galway and to all buildings in the relevant areas built prior to 1915.

    There appears to be some ambiguity as to what exact buildings will qualify under the extension, but the scheme is dependant on securing EU State Aid funding and more clarity will likely be provided at that time.

    If the State Aid funding is secured the initiative would appear to be a positive from a planning perspective encouraging redevelopment of the large stock of historic residential and commercial buildings in the centre of our cities which have fallen into disrepair.

    Published on October 22, 2013 By:David Mulcahy · Filed under: Comments on Planning;
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