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Grants Schemes in Cork City

Current grant schemes contributing to the protection and enhancement of Cork's Built and Natural Heritage being administered by the Planning Policy team are listed below.  



The Grants for the DAHG funded Conservation of Protected Structures Grant Scheme has been superceded by the Built Heritage Jobs Leverage Scheme in 2014. The DAHG funded Structures at Risk Fund is being run in 2015.


Tax Incentives Schemes

                                  Living City Initiative Logo

Living City Initiative

The Living City Initiative is a tax incentive scheme focusing on the regeneration of designated Special Regeneration Areas of Cork City, to encourage people to live in the historic area of the city and regenerate residential and commercial buildings. The scheme applies in “Special Regeneration Areas” (SRAs) in Cork City. These areas have been designated for the purposes of the scheme by order of the Department for Finance. The relief applies to residential and commercial refurbishment and conversion works carried out during the qualifying period on buildings that pre-date 1915. It does not apply to “new build.”

 Owner/ Occupier Residential Element

The residential element of the initiative provides an income tax deduction for qualifying expenditure incurred on:

  • The refurbishment or conversion of a building for use as a dwelling over a ten year period.
  • The building must have been constructed before 1915 and be located in a Special Regeneration Area of Cork City.
  • The property must be occupied by the claimant as their sole or main residence in order to avail of the income tax relief.


Retail/Commercial Element

The commercial element of the initiative provides for capital allowances over a seven year period in respect of qualifying expenditure incurred on:

  • The refurbishment or conversion of a property located in a Special Regeneration Area for use for the purposed of retailing goods or the provision of services within the State.
  • The amount of tax relief available under the commercial element of the initiative is effectively capped at €200,000 for any individual project.

 The scheme commences on 5th of May 2015 and will last for 5 years. This is the qualifying period and means that in order to qualify for the tax relief, the expenditure on refurbishment or conversion (qualifying expenditure) must be incurred in that 5 year period. There are rules which determine whether expenditure is actually incurred in a period. Details of same can be found on the link below to the Frequently Asked Questions section of the scheme of the Department of Finance website.


FAQ's Living City Initiative

 How to apply

The residential relief is only available for owner-occupiers. Landlords cannot claim relief under the residential element of the scheme. Property developers may carry out the refurbishment/conversion work under this scheme and then sell the refurbished/converted properties to individuals who can claim the residential relief.

To check if a property in located within the designated Special Generation Areas of Cork City, the maps and boundaries of these areas can be found on this webpage/link below.

  Living City Initiative Areas

 The Application Process

The application form is available on the link below. Please be advised that a separate application is required for each project.

Living City Initiative Application Form