Revenue eBrief No. 037/20

20 February 2020

Living City Initiative

Section 18 Finance Act 2019 extended the termination date for the Living City Initiative from 4 May 2020 to 31 December 2022. Capital expenditure incurred on refurbishment or conversion work carried out up to this new termination date on residential and commercial property may qualify for tax relief. Tax and Duty Manual Part 10-13-01 has been amended to reflect the extension of the scheme and to provide updated guidance.