Mark Duffy (Fine Gael)

I welcome the Minister of State, Deputy Dillon, to the House. My Commencement matter relates to the living city initiative. The initiative is a tax instrument to stimulate regeneration and redevelopment in cities across Ireland. Budget 2026 extended the living city initiative to other regional towns, including Athlone, Sligo and Drogheda. My call is for this incentive to be expanded to all towns with a population over 10,000. One size does not fit all in trying to solve the housing crisis, as the previous Minister of State just mentioned. We need to have a full-court press and a whole-of-government approach to it.

This is one such measure which can help stimulate regeneration, especially above-the-shop living and living in historic buildings and our market towns. We have substantial buildings that are not viable to regenerate and bring back into use. They are a scourge on the high streets of all our market towns and built-up urban areas. The living city initiative also presents a huge opportunity to bring life, people and families back into the heart of our towns. That could have a positive social impact and help in a small way to move the dial on what is the most pressing social issue of the day. I look forward to the Minister of State's reply.