The Living Cities Initiative

Has Arrived in Drogheda

Property owners in Drogheda's historic town centre can now access up to €300,000 in tax relief to refurbish vacant and derelict buildings. Just like Section 23 gave us Scotch Hall, the LCI will revive our town centre - one building at a time.

Check If Your Property Qualifies
Check If Your Property Qualifies

What is the Living Cities Initiative?

  • We believe in keeping things simple, smart, and human. Every project starts with listening and ends with something we're proud to share.

  • Integrity, creativity, and empathy shape the way we work. These aren't just words—they’re the foundation of everything we build.

  • What began as a passion project has evolved into something more. We’re proud of where we’ve been and even more excited for what’s ahead. What sets us apart isn’t just our process—it’s the intention behind it. We take time to understand, explore, and create with purpose at every turn.

Check If Your Property Qualifies
Check If Your Property Qualifies

🏛️ Living Cities Initiative

Check if your Drogheda property qualifies for tax relief

What is the LCI? A tax incentive offering up to €300,000 in relief for refurbishing buildings in Drogheda's historic town centre. Important: Commercial/retail and "Living Over the Shop" conversions have NO building age restriction. Pre-1975 requirement applies to residential use only.

The Section 23 Legacy

🏛️ From Section 23 to Living Cities Initiative

How Tax Incentives Transformed Drogheda - And How They're Doing It Again

1988

Section 23 Relief Launched

The Irish government introduces Section 23 tax relief to revitalize neglected urban areas and stimulate property development in designated zones.

How It Worked: Investors could offset 100% of construction/refurbishment costs against rental income - essentially tax-free rental income for 10 years.
2000-2006

Scotch Hall & D Hotel: Section 23 Transforms Drogheda

Edward Holdings develops the landmark €200 million Scotch Hall mixed-use development on Drogheda's waterfront, converting industrial wasteland into a vibrant community hub.

What Section 23 Delivered: 24,000m² shopping centre with 52+ shops • 140 apartments • 104-room 4-star D Hotel • Office space for national & international tenants • New pedestrian bridge over River Boyne • Restoration of Victorian warehouses • Jobs for hundreds

The Impact: Section 23 incentives made this massive regeneration financially viable, bringing Drogheda's derelict south bank back to life.

2006-2008

Section 23 Extended, Then Ended

After multiple extensions, Section 23 relief phases out as concerns grow about oversupply and speculative development. The property crash follows.

Lessons Learned: Section 23 worked brilliantly for urban regeneration but needed better controls to prevent over-development in unsuitable areas. The upcoming LCI incorporates these lessons.
2013

Living City Initiative Launched

Government introduces a more targeted successor to Section 23, initially covering Dublin, Cork, Galway, Kilkenny, Limerick, and Waterford.

Key Difference: Focus on refurbishment of existing pre-1913 buildings, not new construction. Emphasis on bringing vacant historic buildings back to life.

2011-2025

Drogheda City Status Group Campaigns

Over a decade of advocacy by DCSG, local TDs, and community groups pushing for Drogheda's inclusion in urban regeneration schemes.

Campaign Wins: Evidence-based submissions showing Drogheda exceeds 50,000 population • Documented infrastructure gaps • Pressure on government for city-scale treatment • Living City Initiative inclusion secured
October 2025

Drogheda Included in LCI - Budget 2026

Tánaiste confirms Drogheda and Dundalk will join the Living Cities Initiative, alongside Athlone, Letterkenny, and Sligo.

Enhanced Benefits: Eligibility extended to pre-1975 buildings for residential use • Up to €300,000 commercial property relief with NO age restriction • NEW "Living over the shop" category with no age restriction • Scheme runs until 2030
April 2026

LCI Goes Live in Drogheda - TODAY!

Tánaiste Simon Harris signs orders formally designating Drogheda's Special Regeneration Area. Property owners can now apply for tax relief.

What This Means: Hundreds of vacant and derelict buildings now eligible for up to €300,000 in tax relief • Town centre revival begins • Jobs created in construction and retail • New homes above shops • Community spirit restored

Your Turn: Property owners in West Street, Laurence Street, the quays, and across Drogheda's historic core can now transform their buildings with government support.

Section 23 vs Living Cities Initiative: What's Different?

📜 Section 23 Relief (1988-2008)

  • Tax relief on NEW construction and refurbishment
  • 100% of costs offset against rental income
  • 10-year relief period
  • Broad geographic scope - sometimes too broad
  • Led to some oversupply and speculation
  • Delivered Scotch Hall, D Hotel, and hundreds of apartments in Drogheda

🏛️ Living Cities Initiative (2013-2030)

  • Focus on REFURBISHMENT of existing buildings
  • Up to €300,000 relief for commercial properties
  • 7-10 year relief periods depending on use
  • Tightly defined Special Regeneration Areas
  • Prioritizes vacant and derelict buildings
  • NEW "Living Over the Shop" - no age restriction
  • Commercial/Retail - no age restriction
  • Residential only - pre-1975 buildings
Bottom Line: Living Cities Initiative takes Section 23's proven success formula and refines it - targeting the buildings and areas that need it most, without the risk of oversupply. It's Section 23 2.0, designed specifically for towns like Drogheda.

The Drogheda Opportunity: By The Numbers

€300K Max Tax Relief per Commercial Property (Any Age)
2030 Scheme Runs Until
Pre-1975 Residential Use Only
NEW 2026 Living Over Shop - No Age Limit
What Could LCI Do For Drogheda? Based on Section 23's track record and LCI's success in other cities, this scheme could deliver: 200+ refurbished residential units above shops • 50+ restored commercial premises • Hundreds of construction jobs • Revitalized West Street, Laurence Street, and quayside areas • Increased footfall for existing businesses • Community pride restored

Be Part of Drogheda's Next Chapter

Section 23 gave us Scotch Hall. The Living Cities Initiative will give us so much more - but only if we use it.

Property owners: Check your eligibility and start planning your refurbishment.
Residents: Join Drogheda City Now to support our town's transformation.

Join Drogheda City Now