The Living City Initiative would apply to streets like Talbot Street in north inner city Dublin. File photograph: Dara Mac Dónaill

The Living City Initiative tax incentive for the refurbishment of older houses, which has been extended in Budget 2026, attracted just 242 applications in Dublin city in a decade, new figures show.

The scheme, designed to regenerate the historic core of cities, has been available in Dublin city since 2015 and allowed owners of houses that were at least 100 years old to claim tax relief for their refurbishment, at a rate of 10 per cent per year for 10 years, against their income.

Despite this, uptake of the living cit

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