Tánaiste and Minister for Finance, Simon Harris, has signed orders to extend the Living City Initiative (LCI) to five more towns: Athlone, Drogheda, Dundalk, Letterkenny and Sligo.

Property owners in designated parts of these towns can now seek tax relief to refurbish homes and rental properties, convert buildings into residential accommodation, or adapt premises for commercial use. The package also includes support for converting unused space above shops into housing.

The LCI already applies in Dublin, Cork, Galway, Kilkenny, Limerick and Waterford. Its purpose is to drive regeneration by turning vacant and under‑used buildings into productive homes and businesses, helping to reinvigorate urban centres.

Local authorities for the newly added towns submitted Special Regeneration Area (SRA) maps, which have been independently assessed. The maps are being published today. SRAs are central urban districts with high levels of vacancy, dereliction and under‑use, and a strong stock of older buildings that can be brought back into use. Property owners within these SRAs will be able to apply for relief, subject to the scheme’s criteria.

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The Tánaiste said: "I am pleased to designate the Living City Initiative Special Regeneration Areas in Athlone, Drogheda, Dundalk, Letterkenny and Sligo.

"This expansion is about supporting regeneration, bringing vacant and derelict buildings back into use, increasing the supply of homes, and rebuilding the social and economic fabric of our town centres.

"By supporting refurbishment and encouraging 'living over the shop', we can create more homes in our towns, reduce vacancy, and restore vibrancy to our main streets.

"I want to see people living again in the hearts of our towns and villages – this initiative is a practical step towards making that happen."

Following changes announced in Budget 2026, the LCI has been extended to the end of 2030. Eligibility has been widened to include residential properties constructed before 1975 (previously 1915), significantly expanding the pool of buildings that can be returned to use. A new 'Living Over the Shop' category supports the conversion of commercial premises into residential units, with no building age restriction for that relief.