The Living City Initiative (LCI) was introduced in May 2015. The rented residential element of the LCI was introduced in 2017. The first year for which statistics were collected in respect of applications received is 2016.
Under LCI, applications are made to the relevant Local Authority in respect of the owner-occupier and rented residential elements of the scheme; applications to the Local Authority are not required to be made under the commercial element of the scheme.
The number of valid applications received by Limerick City and County Council (based on the most recent information received by Revenue) since the introduction of the LCI are as follows:
Year
|
Applications received
|
2016
|
<10*
|
2017
|
<10
|
2018
|
16
|
2019
|
19
|
2020
|
33
|
2021
|
33
|
*Fewer than 10 claimants, the exact number is not shown to protect taxpayer confidentiality
Further statistical information on LCI, including the maximum tax cost and the number of claimants under the LCI, is available on the Revenue website at:
https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/property-reliefs.pdf .
These statistics are not collated on a geographical basis.