Maureen O'Sullivan (Dublin Central, Independent)
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155. To ask the Minister for Finance if there is some leeway under the living city initiative for a pre-1915 property just outside the catchment area at the gate of the house whose owners are anxious to refurbish it. [42004/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, in order to qualify for tax relief under the Living City Initiative, the property must be located wholly within a “special regeneration area”. This condition is provided for by s. 372AAB (1) of the Taxes Consolidation Act 1997 which provides as follows:

"qualifying premises' means a relevant house - (a) the site of which is wholly within a special regeneration area,"

I am advised by Revenue that a property that is located outside the special regeneration area cannot qualify for relief under the scheme.