Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

It is gone completely.

The Deputy asked about the Living City initiative and how long one has to stay in the house. The tax break is over ten years. If one purchases and refurbishes the house at a cost of €100,000, one can write it off against tax at €10,000 a year for ten years. There is no obligation to stay but if one moves, one will lose one's benefit.

The tendency, if it was working properly, would be to stay for the full life of the tax break, ten years.