Cork plans a ‘Living City’

A tax incentive scheme has been launched to encourage more people to live in designated historic areas of Cork City.

The move comes as the city also prepares a bid for a Purple Flag, the national award which recognises cities with strong and safe night-time economies.

The Living City initiative encouraged city-centre living and promotes regeneration of residential and commercial buildings in designated areas.

It is accepting applications until 2020. The scheme is being overseen by the city council’s strategic planning and economic development directorate.


The residential element provides an income-tax deduction for qualifying expenditure incurred on refurbishment or conversion of a building, built before 1915, in designated special regeneration areas, for use as a dwelling over a 10-year period.

The property must be occupied by the claimant as their sole or main residence in order to avail of the income tax relief.

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 in the designated areas for retailing or for the provision of services within the State.

The amount of tax relief available under the commercial element is effectively capped at €200,000 for any individual project.

The areas earmarked for the scheme are available to view on

Meanwhile, Cork Chamber is stepping up the city’s bid for a Purple Flag award. It recognises a location which offers an entertaining, diverse, safe, and enjoyable night out.

As part of the bid, volunteers will be taking to the city streets tomorrow to canvass opinions. A survey is available at and



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