Cormac Devlin (Dún Laoghaire, Fianna Fail)
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239. To ask the Minister for Finance the number and value of applications drawn down from the living city initiative since its inception by year and county in tabular form; and if he will make a statement on the matter. [6275/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Living City Initiative (LCI) (provided for in Finance Act 2013 and commenced on 5 May 2015) is a tax incentive aimed at the regeneration of the historic inner-cities of Dublin, Cork, Galway, Kilkenny, Limerick and Waterford. The scheme provides income or corporation tax relief for qualifying expenditure incurred in refurbishing/converting qualifying buildings which are located within pre-determined 'Special Regeneration Areas' (SRAs).

I am advised by Revenue that details on the number of claimants and the amounts claimed in relation to the Living City Initiative can be found on the Revenue website at link:

www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/property-reliefs.aspx.

This contains data for the years 2013 to 2018, the latest year for which information is currently available.

Data for 2019 will be published at this link in the coming weeks when analysis of the relevant returns for that year is complete. Due to Revenue’s obligation to protect taxpayer confidentiality, and the small number of claims made in some counties, it is not possible to provide the information on a county by county basis.