Sq m: 110 (1,200 sq ft)

THE house market might have been on the floor in 2010 — but, if it was, the commercial end of the business was in the basement by comparison and, unlike the stamp duty break given to the residential market in Budget 2011, it still has a high tax rate on transactions.

CHURCHES and conversion are no strangers to one another, and a hotel building at Church Bay outside Cork harbour is a place prime for conversion.

By Tommy Barker