Conor Sheehan (Limerick City, Labour)
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98. To ask the Minister for Finance to outline the number of housing units realised in the cities of Dublin, Cork, Galway, Kilkenny, Limerick and Waterford, by city, that have received tax incentives under the Living Cities initiative since July 2022, all of 2023, 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [55744/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Living City Initiative (LCI) is a targeted measure which is aimed at very specific areas in urgent need of regeneration, it is provided for under sections 372AAA to 372AAD of the Taxes Consolidation Act 1997. It currently offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within ‘Special Regeneration Areas' (SRAs) of the cities of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.

I am advised by Revenue that it is not possible to identify from the Income Tax and Corporation Tax tax returns the number of properties made available to the housing market through the LCI as requested by the Deputy.

I am further advised by Revenue that information in relation to the LCI can be found in the cost of tax expenditure report on the Revenue website at:

www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf.

Details of this information are set out below: